2 0 1 9North Dakota

Individual Income TaxForm ND-EZ

Form ND-1

Ryan RauschenbergerTax Commissioner

Go to www.nd.gov/tax fortax forms, guidelines, FAQs and more.

Email additional tax Questions toindividualtax@nd.gov

Refund of local sales tax ......................This pageUse tax requirement ...........................This pagePrivacy Act information .......................This pageElectronic filing and direct deposit options ......... 1Changes for 2019 .......................................... 2General instructions for all filers Steps to completing your return ................... 4 Who must file a return ................................ 4 Which form to use ...................................... 6 Reciprocity ................................................ 6 When and where to file ............................... 7 Extension of time to file .............................. 7 Penalty and interest .................................... 7 Federal income tax return ........................... 7 Changing your return .................................. 7 Estimated tax requirement (for 2020) ........... 8 How to file a return for a deceased taxpayer .. 8 Disclosure notification ................................. 8Instructions for Form ND-EZ ........................... 9 Direct deposit of refund............................... 9

Privacy Act Notification. In compliance with the Privacy Act of 1974, disclosure of the individual’s social security number on this form is required under N.D.C.C. §§ 57-01-15 and 57-38-31, and will be used for tax reporting, identification and administration of North Dakota tax laws. Disclosure is mandatory. Failure to provide the social security number may delay or prevent the processing of this form.

Taxpayer Bill of RightsObtain a copy of the North Dakota Taxpayer Bill of Rights from our

website at www.nd.gov/tax

You might be eligible for a refund of local sales tax!

Most city and county local tax ordinances contain a local sales tax maximum, which varies among the local tax jurisdictions. If you pay local sales tax in excess of the jurisdiction’s maximum amount, you may apply to the Office of State Tax Commissioner to obtain a refund of the excess local sales tax paid. For example, if you purchase $4,000 of furniture in a city having a 1% sales tax and a local sales tax maximum of $25, the retailer will collect $200 in state sales tax ($4,000 x 5%) and $40 in local sales tax ($4,000 x 1%) at the time of purchase. You may apply to the Office of State Tax Commissioner to obtain a refund of $15, which is the excess of the $40 local sales tax paid over the $25 local sales tax maximum. You can obtain the application form, Claim For Refund - Local Sales and Use Tax Paid Beyond Maximum Tax, from our website at www.nd.gov/tax, or you may call us at 701.328.1246 or e-mail us at salestax@nd.gov.

If you need a form or document mentioned in this booklet, you may obtain it from our website at www.nd.gov/tax, or request it by phone, e-mail, fax, or letter—see the back cover of this booklet for phone numbers and addresses.

Credit card payment ................................. 10 Before you file—tips for trouble-free filing .... 10Instructions for Form ND-1 ........................... 11 Direct deposit of refund............................. 15 Credit card payment ................................. 16 Before you file—tips for trouble-free filing .... 16List of school district codes ........................... 192019 Tax Table ............................................ 20How to assemble your North Dakota return ......................Inside back coverForms or assistance ..........................Back coverCheck the status of your refund ..........Back coverRequest a copy of your return or other information .........................Back cover

Contents

Do you owe use tax?

If you purchased goods from a source outside North Dakota that you use or consume in North Dakota on which you did not pay North Dakota sales tax, you may have to pay state and local sales taxes to North Dakota. Technically, what you have to pay is called a “use tax.” The use tax applies to the same goods that are subject to North Dakota’s sales tax. The use tax applies whether you purchased the goods in person at an out-of-state location, or by mail, phone, or over the Internet.

If you purchased the goods in another state and did not pay any sales tax to that state, you must pay the full use tax to North Dakota. However, if you did pay the other state’s sales tax but paid less than what you would have paid in North Dakota, you must pay use tax to North Dakota equal to the difference. If you purchased the goods in another country, you must pay the full use tax to North Dakota regardless of whether you paid any tax to that country on the purchase.

If you owe use tax to North Dakota, you must file a North Dakota use tax return using the One Time Remittance Form. You can obtain it from our website at www.nd.gov/tax, or you may call us at 701.328.1246.

North Dakota 1

Regardless of how you file, use DIRECT DEPOSIT for secure,fast handling of your refund.

For more information, see page 9 if filing Form ND-EZ,or see page 15 if using Form ND-1.

DirectDeposit®

your return?1. Go to our website at www.nd.gov/tax

2. Click on “For Individuals,”

and then click on

Do it yourselfDo it yourselfWith a computer and Internet access, you can complete and electronically file your federal and North Dakota returns—

through an Internet-based tax preparation service or

using tax preparation software that you can buy from any number of retail stores. Make sure the software supports the forms you need to file your North Dakota return.

If eligible, you may be able to e-file for free or at a reduced cost. Use the interactive tool on our website to determine if you qualify. Whichever method you choose, the program will walk you step-by-step through the preparation of your return.

Another do-it-yourself option available to most North Dakota resident filers is North Dakota fillable forms. With a computer and Internet access, you can access forms on our website that you fill in on-line, and then submit electronically. A bit more work to use, but it’s FREE.

Or have a tax expert help youOr have a tax expert help youFree tax preparation assistance and electronic filing is available to eligible filers at a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site set up by the IRS. Go to www.irs.gov or call 1-800-906-9887 to locate a site near you.

A professional tax preparer who is an Authorized IRS E-File Provider can complete and electronically file your returns for you at a cost dependent on the complexity of your return.

Choose DIRECT DEPOSITDIRECT DEPOSIT for a faster refund

Isn’t it time to e-file

85%E-file

15%Paper

% of total returnsfiled for 2018 tax year

Almost 85% of filersnow e-file!

North Dakota2

Changes affecting you and your income taxDevelopments, updates, and items of interest relating to individual income tax

New social security benefit deductionStarting with the 2019 tax year, if you receive social security benefits and part of your benefits are taxable on your federal income tax return, you are allowed to deduct the taxable benefits from your North Dakota taxable income if your federal adjusted gross income is $50,000 or less (or $100,000 or less if married filing jointly). The taxable portion of social security benefits is found on Form 1040 or 1040-SR, line 5b. See Form ND-1, line 15.Note the following:•  For married individuals filing jointly, 

social security benefits deducted from North Dakota taxable income are not included in qualified income for purposes of calculating the marriage penalty credit.

• This new deduction does not apply to taxable Tier 1 social security equivalent benefits reported on a Form RRB-1099 received from the U.S. Railroad Retirement Board (RRB). Taxable RRB benefit payments are deductible from North Dakota taxable income regardless of the federal adjusted gross income amount. See Form ND-1, line 9.

New military retirement pay deductionStarting with the 2019 tax year, a new deduction is available to individuals who receive retirement pay benefits as a retired member of the U.S. armed forces or its reserve components, the Army National Guard, or the Air National Guard. “U.S. armed forces” means the Army, Navy, Air Force, Marine Corps, and Coast Guard. The deduction is also allowed to a surviving spouse of a deceased retired service member.Retirement pay benefits received for federal civil service employment as a military technician (dual status) are not eligible for the deduction. The deduction is equal to the taxable portion of the benefits reported on Form 1040 or 1040-SR, line 4d. See Form ND-1, line 14.

Retired service members (or their surviving spouses) are still subject to the North Dakota filing requirements even though the military retirement pay benefits are the only income for the year. If there is no filing requirement, but North Dakota income tax is withheld from the benefits, a North Dakota return must be filed to obtain a refund of the withheld tax.North Dakota tax law does not require income tax to be withheld from retirement benefit payments, including military retirement benefits. North Dakota income tax is withheld from military retirement benefit payments only if a service member requests the Defense Finance and Accounting Service (DFAS) to do so. To stop the withholding of North Dakota income tax from the payments, a service member must submit a written request to DFAS. For more information, go to the DFAS website at www.dfas.mil/.

Revised nonprofit private school contribution creditsPrior to 2019, North Dakota tax law provided an income tax credit to taxpayers other than individuals for making a charitable contribution to nonprofit private primary schools, high schools, and colleges in North Dakota. While an individual was not allowed a credit for a direct contribution to a qualifying school, an individual could claim his or her share of a credit received from a partnership or other passthrough entity. For each school category, the amount of the credit an individual could claim in a year was equal to the lesser of (1) the credit received from the passthrough entity, (2) 20% of the individual’s tax liability before credits, or (3) $2,500.

For tax years 2019 and 2020 only, an individual is allowed the credit for direct contributions to a qualifying school. Also, the tax liability limitation on the credit was increased from 20% to 25%. For 2019 and 2020, the amount of the credit an individual may claim in a year is equal to the lesser of the following:

1. 50% of the direct contributions within a school category plus any credit in the same category received from a passthrough entity.

2. 25% of the individual’s tax liability before credits.

3. $2,500.

Unless the law is changed by the legislature, the law will revert to how it was prior to 2019 starting with the 2021 tax year.

New Schedule ND-1PSC. Individuals must use a new supplemental schedule to Form ND-1, Schedule ND-1PSC, to compute and claim any of the nonprofit private school tax credits.

College expense reimbursement deductionStarting with the 2019 tax year, a new income tax deduction is available to individuals who receive a taxable reimbursement from an employer for expenses incurred for higher education or career and technical education. The deduction is equal to the amount of the employer’s reimbursement payment that is included in the individual’s taxable wages reported in box 1 of Form W-2. See Schedule ND-1SA, line 7.

New disabled or mentally ill person employment creditFor tax years 2019 and 2020 only, an income tax credit is available for employing a developmentally disabled or mentally ill individual. To qualify, an employer must apply for and obtain from the North Dakota Department of Human Services, Vocational Rehabilitation Division, a letter certifying that the individual has a severe developmental or mental disability, is eligible for the agency’s services, and requires customized employment to become employed. The credit is equal to 25% of the wages paid to the individual during the year, up to a maximum credit of $1,500 per year. The credit is allowed for each eligible individual hired. The total credit a taxpayer may claim in a year may not exceed 50% of the taxpayer’s tax liability before credits. See Schedule ND-1TC, line 23.

North Dakota 3

Reinstated stillborn child deductionIn 2017 the North Dakota Legislature created a stillborn child income tax deduction, which was equal to the federal dependency exemption amount. However, in 2018, this deduction was rendered unusable when the federal Tax Cuts and Jobs Act of 2017 changed the federal dependency exemption amount to zero. The 2019 North Dakota Legislature corrected this by establishing a state-prescribed amount in place of the federal dependency exemption amount and making the change retroactive to 2018. The deduction amount for 2018 was set at $4,150. For 2019 and after, this amount is adjusted annually for inflation. For 2019, the inflation-adjusted deduction amount is $4,204. See Schedule ND-1SA, line 5.For 2019, the deduction is allowed to an individual who meets the following requirements: • The individual is the parent of a child

who was stillborn in 2019. •  The individual obtains a certified copy 

of a Fetal Death Record (Certification of Fetal Death) from the North Dakota Department of Health, Division of Vital Records. 

• The individual would have been eligible to claim the child as a dependent on the 2019 federal income tax return if the child had been born alive.

A certified copy of a Fetal Death Record can be obtained from the North Dakota Division of Vital Records online atwww.ndhealth.gov/vital. It can also be obtained in person at the agency’s office in the State Capitol, Judicial Wing, First Floor, Room 118.

New optional contribution to Veterans FundA new optional voluntary contribution was added to Forms ND-EZ and ND-1 for the support of the Veterans’ Postwar Trust Fund. Individuals having a refund or tax due of at least $5 on their income tax return may contribute $1 or more to the fund, which reduces their refund or increases their tax due. Monies contributed to the Fund are used by the North Dakota Department of Veterans Affairs to fund 

programs and services benefiting veterans and their dependents. For more information on the North Dakota Department of Veterans Affairs and the services it provides, go to www.nd.gov/veterans/. See Form ND-EZ, lines 5 and 8, or Form ND-1, lines 31 and 35.

New automation creditFor tax years 2019 through 2022 only, a new 20% income tax credit is available to a primary sector business for purchasing new or used automation and robotic machinery and equipment. The purchases must upgrade or advance a manufacturing process by improving job quality or increasing productivity. A business must apply to the North Dakota Commerce Department for a review and approval of the purchases. Within one year of claiming the credit, a business must file a report prescribed by the State Tax Commissioner to document the improved job quality or increased productivity. For more information, see Schedule ND-1TC, line 22.

New alternative simplified research creditFor tax years 2019 and after, a new alternative simplified calculation method is available to taxpayers utilizing the North Dakota research income tax credit. For more information, see Schedule ND-1TC, line 9.

Changes to 2019 individual income tax formsOn Form ND-EZ and Form ND-1, a new optional voluntary contribution to the Veterans’ Postwar Trust Fund has been added. See Form ND-EZ, lines 5 and 8, and Form ND-1, lines 31 and 35.On Form ND-1, the line for the housing incentive fund tax credit adjustment to income was removed. The line for the federal active duty pay exclusion for National Guard and Reserve members was removed and placed on Schedule ND-1SA. Two lines have been added for the new military retirement pay exclusion (line 14) and the new social security benefit exclusion (line 15).

On Schedule ND-1SA (Statutory Adjustments), three lines were added: one for the reinstated stillborn child deduction (line 5), the second for the National Guard/Reserve member federal active duty pay exclusion (line 6), and the third for the new college expense reimbursement exclusion (line 7). See the separate articles on the stillborn child deduction and college expense reimbursement exclusion. On Schedule ND-1TC (Tax Credits), the following changes were made:• The instructions to line 9 were changed

to incorporate the new alternative simplified method of calculating the research credit.

• Line 12 was changed to provide that it is only for an unused credit carryover attributable to the installation of certain geothermal energy devices.

• Line 17 was changed to provide that it is only for an unused automation credit carryover attributable to purchases made in tax years 2014 through 2017.

• A new line (line 22) was added for the new automation credit program available for tax years 2019 through 2022. See separate article.

• A new line (line 23) was added for the new disabled or mentally ill employment credit available for tax years 2019 and 2020. See separate article.

A new supplemental schedule to Form ND-1, Schedule ND-1PSC, was created for individuals claiming the nonprofit private school tax credits. See separate article.

Changes affecting you and your income tax (continued)

General information for all filers

Who must file a returnFull-year residentIf you were a full-year resident of North Dakota for the 2019 tax year and you are required to file a 2019 federal individual income tax return, you must file a 2019 North Dakota individual income tax return. This applies even if you worked outside North Dakota (including employment overseas) during the tax year or have income from sources outside North Dakota. You were a full-year resident of North Dakota if you were a resident of North Dakota for the entire tax year or meet the statutory 7-month rule—see “Statutory 7-month rule” on this page.

Definition of resident—In these instructions, the term “resident” refers to an individual who is a legal resident of North Dakota. Legal residence (which is also called domicile) means the place that is your permanent home to which you always intend to return whenever absent from it. If you have more than one physical place of abode, only one of them may be your legal residence. Legal residence is based on your intent and your actions.

North Dakota4

Steps to completing your return

Step Action

1 Determine if you have to file a return ............... see page 4 2 Complete your federal return .......................... see page 7 3 Determine which form to use .......................... see page 6 Have you considered e-filing your return? ..... see page 1 4 Go to the applicable instructions— If using Form ND-EZ .................................. see page 9 If using Form ND-1 ...................................see page 11 5 Assemble your completed return ....... see inside back cover 6 Read “Before you file” ....................... see page 10 or 16 7 File your return on or before April 15, 2020— Where to file ............................................. see page 7 Need an extension? ................................... see page 7

Statutory 7-month rule—Even though you were not a resident of North Dakota for any part of the tax year—that is, you were a full-year nonresident—you must file as a full-year resident of North Dakota if you maintain a permanent place of abode in North Dakota and spend in the aggregate more than 210 days of the tax year in North Dakota. A permanent place of abode means a house, apartment, or other dwelling containing cooking and bathroom facilities that is suitable for year-round living and is maintained on a permanent or indefinite basis. This 7-month rule does not apply if you were (1) a part-year resident of North Dakota, (2) a full-year nonresident serving in the U.S. armed forces, or (3) a full-year resident of Montana or Minnesota covered by reciprocity.

Resident in U.S. armed forces—If you were a full-year resident of North Dakota serving in the U.S. armed forces during the 2019 tax year and you are required to file a 2019 federal individual income tax return, you must file a 2019 North Dakota individual income tax return as a full-year resident. This applies regardless of where you were stationed during 2019.

Civilian spouse of U.S. armed forces service member—If you are a civilian spouse of a U.S. armed forces service member, you must file a 2019 North Dakota individual income tax return if both of the following apply:•  You are required to file a 2019 federal 

individual income tax return.• You were a full-year resident of

North Dakota for the 2019 tax year. You are treated as a resident for this purpose if you elect under the federal Servicemembers Civil Relief Act to be a North Dakota resident for state tax purposes.

For more information, see the Civilian Spouses of Military Service Members income tax guideline.

Full-year nonresidentIf you were a full-year nonresident of North Dakota for the 2019 tax year, you must file a 2019 North Dakota individual income tax return if both of the following apply:•  You are required to file a 2019 federal 

individual income tax return.• You derived gross income from North

Dakota sources during the 2019 tax year. (See the box on page 5 for what is included in gross income from North Dakota sources.)

You were a full-year nonresident if you were not a resident of North Dakota for any part of the tax year and do not meet the statutory 7-month rule—see “Statutory 7-month rule” on this page.

Nonresident in U.S. armed forces—If you were a full-year nonresident of North Dakota serving in the U.S. armed forces during the 2019 tax year and you are required to file a 2019 federal individual income tax return, you must file a 2019 North Dakota individual income tax return as a full-year nonresident if you have gross income from North Dakota sources other than your military compensation.

Civilian spouse of U.S. armed forces service member—If you are a civilian spouse of a U.S. armed forces service member, you are not required to file a 2019 North Dakota individual income tax return if all of the following apply:• Your service member spouse’s

permanent duty station is in North Dakota.

• Your only gross income from North Dakota sources was wages for work performed in North Dakota.

• You resided in North Dakota only because you wanted to live with your service member spouse.

•  Both you and your service member spouse were full-year nonresidents of North Dakota for the 2019 tax year. You are treated as a nonresident for this purpose if you elect under the federal Servicemembers Civil Relief Act to be a resident of a state other than North Dakota for state tax purposes.

For more information, see the Civilian Spouses of Military Service Members income tax guideline.

Minnesota or Montana resident—If you were a full-year resident of Minnesota for the 2019 tax year, you do not have to file a 2019 North Dakota individual income tax return if both of the following apply:• Your only gross income from North

Dakota sources was compensation for personal or professional services.

• You returned to your home in Minnesota at least once each month during the time you worked in North Dakota.

If you were a full-year resident of Montana for the 2019 tax year, you do not have to file a 2019 North Dakota individual income tax return if your only gross income from North Dakota sources was wages.

See “Reciprocity” on page 6 for more information.

Nonresident alien—If you were a nonresident alien of the United States and received gross income from North Dakota sources during the 2019 tax year, you must file a 2019 North Dakota individual income tax return. Except 

Gross income from North Dakota sources for nonresidents onlyFor a nonresident, “gross income from North Dakota sources” includes the following:

• Compensation for services performed in North Dakota, such as wages, salaries, tips, commissions, and fees.

• Income from tangible property in North Dakota, such as rents, oil and gas royalties, and gain from the sale or exchange of the property.

• Income from a trade or business carried on in North Dakota, whether as a sole proprietorship, partnership, S corporation, or limited liability company treated like a partnership or S corporation.

• Income from an estate or trust, but only to the extent the income is derived from tangible property or a trade or business in North Dakota.

• Income from gambling activity carried on in North Dakota.

• Unemployment compensation attributable to previous employment in North Dakota.

ExceptionsGross income from North Dakota sources does not include these items received while a nonresident of North Dakota: military pay, interest, dividends, pensions, annuities, gain from the sale or exchange of intangible property, compensation exempted under reciprocity with Minnesota or Montana, compensation exempted under federal military and interstate commerce laws, or compensation exempted under North Dakota’s mobile workforce exemption.

Note: Interest, dividends, gains, and other income from intangible propertyare included in gross income from North Dakota sources if derived from a trade or business carried on in North Dakota, such as a sole proprietorship, partnership, orS corporation.

where an income tax treaty between the United States and a foreign country specifically exempts income from taxation by a U.S. state, income tax treaties between the U.S. and foreign countries do not apply for North Dakota income tax purposes. Therefore, you may have to pay North Dakota income tax on gross income from North Dakota sources even though the income is exempt from U.S. income tax because of a treaty. For more information, including the instructions on how to complete the North Dakota return, see the Taxation of Nonresident Aliens income tax guideline.

Disaster recovery tax exemptions—Exemptions from state and local tax filing and payment obligations are available to out-of-state businesses and their employees who are in North Dakota on a temporary basis for the sole purpose of repairing or replacing natural gas, electrical, or telecommunication transmission property that is damaged, or under threat of damage, from a state-or presidentially-declared disaster or emergency. For more information, go to www.nd.gov/tax.

Part-year residentIf you were a part-year resident of North Dakota for the 2019 tax year, you must file a 2019 North Dakota individual income tax return if both of the following apply:•  You are required to file a 2019 federal 

individual income tax return.• You derived gross income from (1) any

source inside or outside North Dakota while you were a resident of North Dakota or (2) a North Dakota source while you were a nonresident of North Dakota. (See the box on this page for what is included in gross income from North Dakota sources while a nonresident.)

You were a part-year resident of North Dakota if you were a resident of North Dakota for only part of the year. This generally applies if you moved into or out of North Dakota and the move constituted a change in your legal residence. See “Definition of resident” on page 4.

North Dakota 5

Native AmericansIf you are a Native American, you are not subject to North Dakota income tax and do not have to file a North Dakota income tax return if all of the following apply:• You are enrolled as a member of a

federally-recognized Indian tribe.• You lived on any Indian reservation in

North Dakota.• You derived all of your income from

sources on any Indian reservation in North Dakota.

If any of the above criteria are not met, you may be subject to North Dakota income tax. For more information, see the Income Taxation of Native Americans income tax guideline.

Which form to useIf you are required to file a 2019 North Dakota individual income tax return, see the box on this page to determine whether you should use Form ND-EZ or Form ND-1.

ReciprocityNorth Dakota has income tax reciprocity agreements with the states of Minnesota and Montana. If certain conditions in the agreements are met, compensation for services is taxable only by the state of residence.

Minnesota and Montana residentsIf you are a resident of Minnesota and maintain a permanent home in Minnesota to which you return at least once each month during the time you work in North Dakota, the compensation you receive for personal or professional services performed in North Dakota is not taxable by North Dakota. If you are a resident of Montana, wages you receive for work performed in North Dakota are not taxable by North Dakota.

If you received wages covered by reciprocity, and your employer withheld North Dakota income tax from them, you must file a North Dakota individual income tax return at the end of the tax year to obtain a refund of the amount

withheld. If this applies to you and you do not have any other gross income from North Dakota sources, complete Form ND-1 as follows:1. Complete the applicable items at the

top of Form ND-1, page 1 (through line C), as instructed.

2. Fill in the circle next to “MN/MT RECIPROCITY” at the top of Form ND-1, page 1. Also enter “MN” or “MT”, whichever applies, in the space under “State.”

3. Leave lines 1 through 25 blank.4. Fill in the amount of the North Dakota

income tax withheld on lines 26, 28, 29, and 32.

5. File Form ND-1 with a copy of your federal return and Form W-2s showing North Dakota income tax withholding.

If your wages are covered by reciprocity and you do not want your employer to withhold North Dakota income tax from them, you must obtain and complete Form NDW-R and give it to your employer.

North Dakota residentsIf you are a resident of North Dakota and maintain a permanent home in North Dakota to which you return at least once each month during the time you work in Minnesota, the compensation that you receive for personal or professional services performed in Minnesota is not taxable by Minnesota. Also, wages you receive for work performed in Montana while a resident of North Dakota are not taxable by Montana.

If you received wages covered by reciprocity and your employer withheld Minnesota or Montana income tax from them, you must file an income tax return with the applicable state to obtain a refund of the amount withheld. If your wages are covered by reciprocity and you do not want your employer to withhold Minnesota or Montana tax from them, you must give your employer a properly completed Minnesota Form MW-R or Montana Form MT-R, whichever applies. For assistance and forms, contact:•  Minnesota Department of Revenue  Email: individual.incometax@state. mn.us Phone: (651) 296-3781 Website: revenue.state.mn.us

North Dakota6

Which form to use—Form ND-EZ or Form ND-1?Use Form ND-EZ ...if you answer No to ALL of the questions below.Use Form ND-1 .....if you answer Yes to ANY of the questions below.

Note: If you are filing a joint return with your spouse, check “Yes” if the answer is “Yes” for either you or your spouse.

Yes No

1. Were you a nonresident of North Dakota at any time in 2019? ..........2. Do you have any North Dakota addition adjustments? (*See Form ND-1, lines 2-4) ...............................................................3. Do you have any North Dakota subtraction adjustments? (*See Form ND-1, lines 6-16) .............................................................4. Are you claiming any North Dakota tax credits? (*See Form ND-1, lines 21-23) ...........................................................5. Did you pay, or were you required to pay, North Dakota estimated income tax for 2019, or did you apply an overpayment (refund) from your 2018 North Dakota return as an estimated payment for 2019? (*See Form ND-1, line 27) .................................................6. Are you going to use the 3-year income averaging method for farm income (on Schedule ND-1FA) to calculate your tax? .........7.  Are you going to make an extension payment on Form ND-1EXT? * The references show where to find more information.

•  Montana Department of Revenue  Email: DORCustomerAssistance @mt.gov Phone: (406) 444-6900 Website: revenue.mt.gov

When and where to fileIf you are filing on a calendar year basis, you must file your 2019 North Dakota individual income tax return on or before April 15, 2020. If you are filing on a fiscal year basis, you must file on or before the 15th day of the fourth month following the close of your fiscal tax year. If the due date falls on a Saturday, Sunday or holiday, you have until the next day that is not a Saturday, Sunday, or holiday to file your return.

Mail your return to:  Office of State Tax Commissioner  PO Box 5621  Bismarck, North Dakota 58506-5621

Extension of time to fileYou may obtain an extension of time to file your North Dakota individual income tax return by obtaining either a federal extension or a North Dakota extension.

Federal extensionIf you obtain an extension of time to file your federal return, it will be recognized for North Dakota individual income tax purposes. This includes the automatic extension allowed for being outside the U.S. and Puerto Rico on April 15. You do not have to file a separate state extension form or notify the Office of State Tax Commissioner that you have obtained a federal extension prior to filing your North Dakota return. Fill in the circle next to “Extension” on Form ND-EZ or Form ND-1, whichever applies.

North Dakota extensionIf you do not obtain a federal extension, but need additional time to file your North Dakota return, you may apply for a North Dakota extension by completing

and filing Form 101. This is not an automatic extension—you must have good cause to request a North Dakota extension. Form 101 must be postmarked on or before the due date of your return. You will be notified whether your extension request is approved or rejected. If approved, fill in the circle next to “Extension” on Form ND-EZ or Form ND-1, whichever applies.

Extension interestIf you obtain an extension and file your North Dakota return on or before the extended due date, and you pay any tax balance due with the return, no penalty will be charged. Interest on any tax due on the return will be charged at the rate of 12% per year from the original due date of your return to the earlier of the date you file your return or the extended due date.

Prepayment of tax dueIf you are applying for an extension of time to file, you may prepay the tax that you expect to owe to avoid paying extension interest. For more information, including payment options, obtain the 2019 Form ND-1EXT. Alternatively, you may submit a check or money order along with a letter containing the following:• Your name.• Your social security number.• Your address and phone number.• Statement that you are making a 2019 Form ND-1EXT payment.

If you prepay your tax, you must file Form ND-1 and claim the payment on page 2, line 27; you may not file Form ND-EZ.

Penalty and interestIf you obtain an extension of time to file your return, you may pay the tax due by the extended due date of the return without penalty, but extension interest will apply—see “Extension interest” and “Prepayment of tax due” on this page.

If you file your return by its due date (or extended due date), but you do not pay all of the tax due on it by the return’s due date (or extended due date), a penalty equal to 5% of the unpaid tax due or $5.00, whichever is greater, must be paid.

If you file your return after its due date (or extended due date), and there is an unpaid tax due on it, a penalty equal to 5% of the unpaid tax due or $5.00, whichever is greater, applies for the month the return was due, with an additional 5% of the unpaid tax due for each month (or fraction of a month) the return remains delinquent, not to exceed 25% of the tax due.

In addition to any penalty, interest must be paid at the rate of 1% per month or fraction of a month, except for the month in which the tax was due, on any tax due that remains unpaid after the return’s due date (or extended due date).

Federal income tax returnCertain information from your 2019 federal individual income tax return (Form 1040 or 1040-SR) is needed to properly complete your 2019 North Dakota individual income tax return. You must complete your federal return before you attempt to complete your North Dakota return.

In addition, you must attach a complete copy of your federal income tax return to your North Dakota return. A complete copy consists of Form 1040 or 1040-SR and all supplemental forms and schedules. You do not have to include depreciation schedules or any other statements that you may have prepared as supporting documentation to your federal return.

Changing your returnIf you need to change your North Dakota return after you file it, you must file an amended return. There is no special form for this purpose. See “How to prepare an amended return” on page 8.

North Dakota 7

If you paid too much tax because of an error in your return, you generally have three years after you file your original return to file an amended return to correct the error and claim a refund of the overpayment. There are other time periods that may apply, such as in the case of a net operating loss carryback, an overstatement of tax of over 25%, or an IRS audit. For these and other time periods that may apply, see North Dakota Century Code § 57-38-40 or contact the Office of State Tax Commissioner. 

Penalty and interest apply to additional tax due on an amended return.

Change to federal returnBy law, you must file an amended North Dakota return to report changes made to your federal return. This applies whether the changes are attributable to your filing of an amended federal return or an audit or correction by the IRS. The amended North Dakota return must be filed within 90 days after filing the amended federal return or within 90 days after the final determination of the IRS changes.

How to prepare an amended return1. Obtain a blank Form ND-1 for the tax

year affected by the changes. 2.  Enter your name, current address, 

social security number, and other information required in the top portion of the return.

3. Fill in the circle next to “Amended return: General” or “Amended return: Federal NOL,” whichever applies, in the top right-hand corner of the return. See “Amended return” on page 11 for more information.

4. Complete the return through the net tax liability line.

5. Leave the line for income tax withholding blank unless you are claiming an additional amount not previously claimed.

6. On the “Total payments” line, enter the net tax liability shown on your original return or previously filed amended return. If the net tax liability has not been fully paid at the time the amended return is filed, only enter the amount of tax that has been paid.

7. Complete the remaining portion of the return according to the instructions. On an amended return, you may not adjust the amount of any voluntary contribution, nor the amount of an overpayment applied to the next year’s estimated tax.

8. Attach a statement explaining why you are changing your return. If you are doing so because of changes you or the IRS made to your federal return, attach a copy of the amended federal return or IRS notice.

Estimated tax requirement (for 2020)You must pay estimated North Dakota income tax for the 2020 tax year if all of the following conditions apply:

1. You are required to pay estimated federal income tax for 2020.

2. Your North Dakota net tax liability for 2019 is $1,000 or more. (If you are not required to file a North Dakota return for 2019, you do not have to pay estimated tax for 2020.)

3. You expect to owe (after subtracting any estimated North Dakota income tax withholding) at least $1,000 in North Dakota income tax for 2020.

4. You expect your North Dakota income tax withholding for 2020 to be less than the smaller of the following:

(a) 90% of your 2020 North Dakota net tax liability. Note: Substitute 66 2/3% if a qualified farmer—see instructions for 2020 Form ND‑1ES.

(b) 100% of your 2019 North Dakota net tax liability. If you moved into North Dakota during 2019 and had no income from North Dakota prior to the move, this 100% threshold does not apply; you must satisfy the 90% threshold in part (a).

In general, one-fourth (25%) of the total estimated tax required to be paid for the 2020 tax year must be paid by April 15, June 15, and September 15, 2020, and January 15, 2021.

For more information, including payment options, obtain the 2020 Form ND-1ES.

North Dakota8

How to file a return for a deceased taxpayerIf a final federal income tax return is required to be filed for a decedent for the year of death, a final North Dakota income tax return also must be filed. A court-appointed personal representative is responsible for filing the decedent’s final return, even if there is a surviving spouse. The information from the final federal return is used to complete the final North Dakota return, and the North Dakota return is to be signed in the same manner as required for federal income tax purposes. If there is a personal representative and no surviving spouse, a copy of the court document showing the appointment must be attached to the final return. If there is a surviving spouse and the final return will be filed on a joint basis, a refund will be mailed in both spouses’ names.

If there is no surviving spouse and no personal representative has been appointed for the decedent, attach a copy of the death certificate and a copy of one of the following:• Letter of Testamentary.• Letter of Administration.•  Affidavit for Collection of Personal 

Property of Decedent.

For assistance, contact the Office of State Tax Commissioner (see back cover of booklet).

Fill in the circle for “Deceased” and enter the date of death next to the deceased taxpayer’s name on Form ND-EZ or Form ND-1, whichever applies.

Disclosure notificationUpon written request from the chairman of a North Dakota legislative standing committee or Legislative Management, the law requires the Office of State Tax Commissioner to disclose the amount of any deduction or credit claimed on a tax return. Any other confidential information, such as a taxpayer’s name or social security number, may not be disclosed.

North Dakota 9

Instructions for top of Form ND-EZ

Name and addressEnter your full name and current address. If you are married and filing a joint return, include your spouse’s full name. If the taxpayer died during the 2019 tax year, fill in the circle for “Deceased” and enter the date of death.

Social security numbersEnter your social security number. If married filing jointly, also enter your spouse’s social security number.

Item A - Filing statusFill in the circle next to the filing status that you used on your 2019 Form 1040.

Item B - School district codeSelect the code number from the list of school district codes on page 19.

Item C - Income source codeSelect from the following list the code number corresponding to the area from which you derived the majority of your income for the tax year.

Source Codeof income numberFarming, ranching, or agricultural production ..................... 1

Retail, wholesale trade, and eating and drinking places ................ 2

Federal, state, county, or city government service ......................... 3

Public or private education ................... 4

Accounting, legal, health, motel, and other personal or professional services not classified elsewhere........ 5

Construction ...................................... 6

Manufacturing .................................... 7

Transportation, communication, and public utilities ................................. 8

Exploration, development, and extraction of coal, oil, and natural gas ..................................... 9

Banking, insurance, real estate, and other financial services ................... 10

Military service ................................. 11

Retirement (Pensions, annuities, IRAs, etc.) ...... 12

ExtensionFill in the circle next to “Extension” only if you have an extension to file your North Dakota return. See “Extension of time to file” on page 7.

Instructions for lines 1-9 of Form ND-EZ

Line 3 - Withholding Enter the North Dakota income tax withheld shown on a 2019 Form W-2, Form 1099, or North DakotaSchedule K-1. Also enter North Dakota income tax withheld shown on a 2018 North Dakota Schedule K-1 if the tax year of the partnership, S corporation, estate, or trust shown on the Schedule K-1 is a fiscal year ending in your 2019 tax year. Be sure the state identified on the Form W-2 or Form 1099 is North Dakota. Attach a copy of the Form W-2, Form 1099, or North Dakota Schedule K-1.

Line 5 - Voluntary contribution of overpaymentIf you have an overpayment on line 4, you may make a voluntary contribution of part or all of it to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to the fund. A contribution will reduce your refund.

Line 6 - Direct deposit of refundIf you want us to deposit your refund directly into your bank account, complete items a, b, and c below line 6. Check with your financial institution to see if it will accept direct deposit and to obtain the correct routing and account numbers.

Routing number (Item a)—Enter the 9-digit routing number. The first two digits must be within the range of 01 through 12 or 21 through 32.

Account number (Item b)—Enter the account number. It may have up to 17 digits (both letters and numbers). Include hyphens, but omit special symbols.

If depositing into a checking account, see the sample check on page 10 for where to find the routing and account numbers. If depositing into a savings account without a check writing feature, ask your financial institution for the correct account number to use.

2019 Form ND-EZ instructions Before you begin . . .

● Are you eligible to use Form ND-EZ? See “Which form to use” on page 6.

● Be sure to have a copy of your completed 2019 federal income tax return (Form 1040 or 1040-SR) at hand. You will need information from it to complete Form ND-EZ.

North Dakota10

Please note:• Do not use the number on a deposit slip

for the routing or account number.•  You will not receive notification of when the deposit is made by our office. Contact your bank or check your bank statement to verify the deposit.

• If the routing or account number is incorrect, or if your financial institution does not accept the direct deposit, a paper check will be issued.

• Due to electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued.

Line 8 - Voluntary contributionIf you have a tax due on line 7, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due.

Line 9 - Balance dueThe balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card The electronic check option is free. North Dakota contracts with a national electronic payment service to provide the debit or credit card option. There is a fee for the debit or credit option, none of which goes to the State of North Dakota. To pay online, go to www.nd.gov/tax/payment.

Mr. and Mrs. Taxpayer 99999999 Main Ave.Anytown, ND 99999 15-0000/0000

Pay toOrder of __________________________________________ $ __________________________________________________________________ DollarsYour BankAnytown, ND USA 99999Memo _______________________ ___________________________

: 123456789 : 12345678912345678 • 9999

Routing number Account number Do not include the check number (Item a) (Item b) as part of the account number.

Sample check for direct deposit (line 6)

If paying with a paper check or money order, complete a Form ND-1PRV payment voucher and enclose it with the payment. Make check or money order payable to “ND State Tax Commissioner,” and write the last four digits of your social security number and “2019 Form ND-EZ” on your check or money order. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted.

SignaturesSign and date your return. If a joint return, both spouses must sign.

Form 1099-G consent and disclosure authorizationAt the bottom of Form ND-EZ (below line 9), fill in the applicable circle(s) to indicate if you want either or both of the following items to apply.

Form 1099-G consent. If there is an overpayment on your 2019 Form ND-EZ, line 4, federal tax law requires our office to file with the IRS and mail to you a Form 1099-G showing the overpayment amount. You may need this information when preparing your 2020 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099-G electronically from our website (www.nd.gov/tax) instead of receiving it by mail. The 2020 Form 1099-G will be available on our website in January 2021. For more information, go to our website at www.nd.gov/tax.

Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2019 return. This may include requesting information needed to process the return and responding to inquiries from your preparer about correction notices you receive from us. The authorization does not allow your preparer to receive your refund check, to bind you in any way, or to legally represent you. The authorization only applies to the individual whose printed name and signature appear in the preparer’s signature area, and it automatically expires on the due date (including extensions) for filing your 2020 return.

Before you file,did you— Sign your return? An unsigned return is incomplete.

Include a complete copy of your federal return?

Return is incomplete without it.

Write your social security number on return? We use this number to identify your return.

Check your math? Most common error made.

Include all Form W-2s? Also include a copy of a 1099

or Schedule K-1 showing North Dakota withholding.

Use the correct postage? Avoid mailing problems by using

the correct postage.

Important! If your return is missing your signature or a copy of your federal return, it will be sent back to you. This may result in late filing and payment charges if you resubmit it after the due date.

North Dakota 11

2019 Form ND-1 instructions Before you begin . . .

● Are you eligible to use Form ND-EZ instead of Form ND-1? See “which form to use” on page 6.

● Be sure to have a copy of your completed 2019 federal income tax return (Form 1040 or 1040-SR) at hand. You will need information from it to complete Form ND-1.

Nonresident of North Dakota for part or all of the 2019 tax yearIf you were a nonresident of North Dakota for part or all of the 2019 tax year, first complete Form ND-1 through line 19. Then complete Schedule ND-1NR to calculate the amount of your tax. On Schedule ND-1NR, you will indicate whether you were a nonresident for part or all of the tax year by filling in your residency information at the top of the schedule.

If you are married and filing a joint return, and either you or your spouse was a nonresident of North Dakota for part or all of the tax year, you must complete Schedule ND-1NR on a joint basis and attach it to Form ND-1. On Schedule ND-1NR, each of you must indicate your residency status by filing in your residency information at the top of the schedule.

Instructions for top of page 1 of Form ND-1

Fiscal year filer onlyIf you are filing your 2019 federal income tax return (Form 1040 or 1040-SR) on a fiscal year basis, you must file your 2019 North Dakota income tax return for the same fiscal year. Enter in the spaces provided at the top of Form ND-1 the ending date of your fiscal tax year.

Transportation, communication, and public utilities ................................. 8Exploration, development, and extraction of coal, oil, and natural gas ..................................... 9Banking, insurance, real estate, and other financial services ................... 10Military service ................................. 11Retirement (Pensions, annuities, IRAs, etc.) ...... 12

Amended returnIf you are filing this return to change a return you previously filed for the 2019 tax year, fill in the circle next to:• Amended return: General— if you are changing the return for

any reason other than a federal net operating loss carryback.

• Amended return: Federal NOL—

if you are changing the return because of a federal net operating loss carryback.

See “Changing your return” on page 7 for more information.

ExtensionFill in the circle next to “Extension” only if you have an extension to file your North Dakota return. See “Extension of time to file” on page 7.

MN/MT reciprocityFill in the circle next to “MN/MT Reciprocity” only if you are a Minnesota or Montana resident who is filing this return solely to claim a refund of North Dakota income tax because of reciprocity. See page 6 for details.

Name and addressEnter your full name and current address. If you are married and filing a joint return, include your spouse’s full name. If the taxpayer died during the 2019 tax year, fill in the circle for “Deceased” and enter the date of death.

Social security numbersEnter your social security number (and your spouse’s social security number, if married filing jointly).

Item A - Filing statusFill in the circle next to the filing status that you used on your 2019 Form 1040.

Item B - School district codeSelect the code number from the list of school district codes on page 19.

Item C - Income source codeSelect from the following list the code number corresponding to the area from which you derived the majority of your income for the tax year.

Source Codeof income numberFarming, ranching, or agricultural production ..................... 1Retail, wholesale trade, and eating and drinking places ................ 2Federal, state, county, or city government service ......................... 3Public or private education ................... 4Accounting, legal, health, motel, and other personal or professional services not classified elsewhere........ 5Construction ...................................... 6Manufacturing .................................... 7

North Dakota12

Instructions for lines 1-37 of Form ND-1

Line 1b - Federal taxable incomeOn Form 1040 or 1040-SR, line 10, you are instructed to enter “-0-” for your federal taxable income if it calculates out to be less than zero. However, for purposes of completing Form ND-1, enter the negative number on line 1b. Enter a minus sign (-) to the left of the number.

Line 2 - Lump sum distributionIf you received a lump-sum distribution from a qualified retirement plan that you elected to report on Federal Form 4972 (Tax On Lump-Sum Distributions), you must enter on this line the amount from Form 4972, line 6 plus line 10. However, if you received the distribution while a nonresident of North Dakota, do not make an entry on this line.

Line 3 - Loss from certain S corporationsEnter on this line the amount of a loss adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the income tax guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation.

Line 4 - Contribution adjustmentYou may have to make an adjustment on this line if you are claiming a credit on Schedule ND-1QEC.

If you claimed the standard deduction on your 2019 Form 1040 or 1040-SR, line 8, you do not have to make an adjustment on this line unless you are claiming a credit on Schedule ND-1QEC based on a contribution you made from an individual retirement account under I.R.C. § 408(d). See the instructions to Schedule ND-1QEC, line 13. 

If you are only claiming an unused credit carried over from a prior tax year, and none of the underlying contribution was carried over and deducted on your 2019 Form 1040 or 1040-SR, no adjustment is 

required on this line. If you are claiming a credit on Schedule ND-1PG, line 7, or on Schedule ND-1QEC, line 5, enter on this line the amount, if any, from Schedule ND-1PG, line 15, or Schedule ND-1QEC, line 16.

If you are claiming a credit on both Schedule ND-1PG, line 7, and Schedule ND-1QEC, line 5, or you are claiming a credit from a North Dakota Schedule K-1, obtain and complete the Contribution Adjustment Worksheet to calculate the amount to enter on this line. The worksheet is available online at www.nd.gov/tax. Attach a copy of the worksheet.

Line 6 - U.S. obligation interestEnter the following on this line:

• Interest income from U.S. obligations.• Interest income from other securities that is specifically exempted from state income tax by federal statute.

• The portion of dividend income from a mutual fund attributable to investment in U.S. obligations and other securities the interest from which is exempted from state income tax by federal statute.

Common sources of interest income that may be entered on this line include:• U.S. savings bonds and Treasury bills

and notes.• Securities issued by:  Banks for cooperatives Commodity Credit Corporation Federal Deposit Insurance

Corporation Federal Farm Credit System  Federal Home Loan Banks  Federal Intermediate Credit Banks  Federal Land Banks Federal Savings & Loan Insurance

Corporations Student Loan Marketing Association

Do not enter on this line interest income from securities of the Federal Home Loan Mortgage Corporation (Freddie Mac), Federal National Mortgage Association (Fannie Mae), and Government National Mortgage Association (Ginnie Mae), nor from a federal income tax refund or repurchase agreement.

Line 7 - Net long-term capital gain exclusionIf your federal taxable income includes a net long-term capital gain (including a capital gain distribution from a mutual fund), you may be able to exclude 40 percent of the gain from your North Dakota taxable income. If you were a full-year nonresident or a part-year resident of North Dakota for the year, only a net long-term capital gain reportable to North Dakota is eligible for the exclusion. A net long-term capital gain included in an amount entered on line 8, 10, or 16 of Form ND-1 is not eligible for the exclusion.

Complete the worksheet on page 13 to calculate the amount to enter on this line.

Line 8 - Native American’s exempt incomeIf you are an enrolled member of a federally-recognized Indian tribe who lived on any Indian reservation in North Dakota for all of 2019, enter on this line income you derived from sources on any Indian reservation in North Dakota. This includes the portion of the Standing Rock and Lake Traverse Indian Reservations situated in South Dakota. Do not enter income derived from non-reservation sources in North Dakota. If you lived in North Dakota in 2019, but you did not reside on an Indian reservation for part or all of 2019, do not enter income earned or received while living off the reservation.

Line 9 - U.S. Railroad Retirement Board benefitsEnter on this line the portion of any unemployment, sick pay, or retirement benefits received from the U.S. Railroad Retirement Board that are taxable on your federal income tax return. The U.S. Railroad Retirement Board will be shown as the payer or employer on the Form 1099-G (unemployment), Form W-2 (sick pay), or Forms RRB-1099 and RRB-1099-R (retirement) issued to you.

North Dakota 13

Worksheet For Net Long-Term Capital Gain Exclusion (Form ND-1, Line 7)

Capital gain distribution — If you reported capital gain distributions on Form 1040 or 1040-SR, line 6 (and you did not have to complete Schedule D), skip lines 1 and 2 and enter the distributions on line 3 of this worksheet.1. Enter amount from 2019 Schedule D (Form 1040), line 15. If zero or less, stop here; no exclusion is allowed ........1 _____________2. Enter amount from 2019 Schedule D (Form 1040), line 16. If zero or less, stop here; no exclusion is allowed ........2 _____________3. Enter the smaller of line 1 or line 2 ..............................................................................................................................3 _____________ • If a full-year resident, enter the amount from line 3 on line 5 and go to line 6. • If a full-year nonresident or part-year resident, go to line 4.4. Complete lines 4a through 4d using only the capital gains and losses reportable to North Dakota: a. North Dakota net short-term capital gain (loss) ..................................................................... 4a _____________ b. North Dakota net long-term capital gain (loss) ...................................................................... 4b _____________ c. Combine lines 4a and 4b. If zero or less, enter -0- ................................................................. 4c _____________ d. Enter the smaller of line 4b or line 4c .................................................................................................................. 4d _____________5. If a full-year resident, enter amount from line 3. Otherwise, enter smaller of line 3 or line 4d ..................................5 _____________6. Portion of line 5 included in an amount entered on Form ND-1, line 8, 10, or 16 ......................................................6 _____________7. Subtract line 6 from line 5 ...........................................................................................................................................7 _____________8. Multiply line 7 by 40% (.40). Enter this amount on Form ND-1, line 7 .....................................................................8 _____________

Line 10 - Income from certain S corporationsEnter on this line the amount of an income adjustment reported to you by an S corporation that elected to be taxed as a C corporation for North Dakota income tax purposes. For more information, see the income tax guideline Adjustment For Income (Loss) From An S Corporation Electing To Be Taxed As A C Corporation.

Line 11 - Servicemember Civil Relief Act adjustmentIf you were a full-year nonresident of North Dakota for the tax year, enter on this line compensation received for active duty in the U.S. armed forces or the commissioned corps of the Public Health Service or National Oceanic and Atmospheric Administration. If a part-year resident, only enter the amount received for service while a nonresident of North Dakota. Attach a copy of Form W-2 showing the military pay.

Line 12 - College SAVE contribution deductionIf you made a contribution during the tax year to a College SAVE account administered by the Bank of North Dakota, you are allowed a deduction for the contribution, up to a maximum of $5,000 ($10,000, if married filing jointly). You are allowed the deduction

regardless of whether you or someone else owns the account. A rollover of funds from another I.R.C. Section 529 college savings plan into a North Dakota College SAVE account does not qualify.

Line 13 - Qualified dividend exclusionYou may exclude 40 percent of dividend income that meets both of the following:

•  The dividends are qualified dividends, which are reported on Form 1040 or 1040-SR, line 3a.

• The dividends are reportable to North Dakota.

Full-year resident— Multiply the qualified dividends from Form 1040 or 1040-SR, line 3a, by 40 percent and enter the result.

Full-year nonresident or part-year resident— Multiply the portion of the qualified dividends from Form 1040 or 1040-SR, line 3a, that are reportable to North Dakota by 40 percent and enter the result. Note: Only include dividends that are reported on Schedule ND-1NR, line 2, column B.

Line 14 - Military retirement benefit exclusionIf you are a retired military service member, or a surviving spouse of a deceased retired military service member,

enter on this line the amount of taxable military retirement benefits that you reported on Form 1040 or Form 1040-SR, line 4d. Only include benefits received as a retired member of the U.S. armed forces or its reserve components, Army National Guard, or Air Force National Guard. “U.S. armed forces” means the Army, Navy, Air Force, Marine Corps, and Coast Guard. Do not enter on this line retirement benefits received for federal civil service employment as a military technician (dual status). Attach a copy of the Form 1099-R from the Defense Finance and Accounting Service.

Line 15 - Social security benefit exclusionIf your adjusted gross income on Form ND-1, line 1a, is $50,000 or less, or $100,000 or less if married filing jointly, enter on this line the taxable portion of your Social Security benefits reported on Form 1040 or 1040-SR, line 5b. Do not make an entry on this line if none of your Social Security benefits are taxable on your federal return, or if your adjusted gross income is greater than $50,000, or $100,000 if married filing jointly. Also, do not enter on this line Tier 1 Social Security equivalent benefits reported on a Form RRB-1099 received from the U.S. Railroad Retirement Board; instead, enter the taxable portion of these benefits on Form ND-1, line 9.

North Dakota14

Marriage Penalty Credit WorksheetComplete this worksheet to determine the amount to enter on Form ND-1, line 22.

1. Is your filing status Married filing jointly? No. Stop; you do not qualify for the credit.

Yes. Enter your taxable income from Form ND-1, line 19 .....1 __________

2. Is the amount on line 1 more than $66,006? No. Stop; you do not qualify for the credit.

Yes. Go to line 3.

3. a. Enter your qualified income ................................3a _________

b. Enter your spouse’s qualified income ................ 3b _________

4. Enter the smaller of line 3a or line 3b ...............................................4 __________

5. Is the amount on line 4 more than $38,756? No. Stop; you do not qualify for the credit.

Yes. Go to line 6 ......................................................................... __________

6. Subtract line 5 from line 4 .................................................................6 __________

7. Calculate the tax on the amount on line 6 using the Single tax rate schedule on page 32 .............................................7 __________

8. Subtract line 6 from line 1 .........................................8 _________

9. Calculate the tax on the amount on line 8 using the Single tax rate schedule on page 32 .............................................9 __________

10. Calculate the tax on the amount on line 1 using the Married filing jointly tax rate schedule on page 32 ............................................ 10 _________

11. Add lines 7 and 9 ............................................................................ 11 __________

12. Subtract line 11 from line 10. If result is zero or less, stop; you do not qualify for the credit ............................................ 12 __________

13. Maximum credit ............................................................................. 13 __________

14. Enter smaller of line 12 or line 13 .................................................. 14 __________

    ►  If you and your spouse are full-year residents, enter amount from line 14 on Form ND-1, line 22. Do not complete lines 15 and 16.    ►  If you completed Schedule ND-1NR, complete lines 15 and 16.

15. Enter ratio from Schedule ND-1NR, line 20 ...................................15 __________

16. Multiply line 14 by line 15. Enter this amount on Form ND-1, line 22 ........................................................................ 16 __________

12,200.00

195.00

Line 16 - Other subtractionsSee the instructions to Schedule ND-1SA for information about the following:•  Renaissance zone income exemption• New or expanding business income

exemption• Human organ donor deduction•  Employee workforce recruitment 

exclusion• Stillborn child deduction•  National Guard or reserve member 

exclusion• College expense reimbursement

deduction

Enter on this line the total subtractions from Schedule ND-1SA, line 8. Attach Schedule ND-1SA.

Line 20 - Calculation of taxIf you were a full-year resident for the tax year, use the Tax Table on page 20 to calculate your tax. This also applies if you are married filing jointly and both you and your spouse were full-year residents for the tax year.

If you were a full-year nonresident or a part-year resident for the tax year, you must complete Schedule ND-1NR to calculate your tax. This also applies if you are married filing jointly and either you or your spouse was a nonresident for part or all of the tax year. Attach Schedule ND-1NR.

Farm income averaging — If you have farm income and used Schedule J (Form 1040) to calculate your federal income tax for 2019, you may be able to lower your North Dakota income tax by completing Schedule ND-1FA. Attach Schedule ND-1FA.

Sale of tax credit — If you received any proceeds from the sale of a North Dakota research expense tax credit to another taxpayer, you must obtain and complete Schedule ND-1CS to calculate your tax. Attach Schedule ND-1CS.

Line 21 - Credit for income tax paid to another stateIf you were a full-year resident or part-year resident of North Dakota who paid income tax to another state or local jurisdication, you may be eligible for

an income tax credit. Obtain Schedule ND-1CR for more information. Attach Schedule ND-1CR.

Line 22 - Marriage penalty creditYou may be eligible for a tax credit if all of the following apply:

•  You are married and filing a joint return with your spouse.

• Your joint North Dakota taxable income on line 19 of Form ND-1 is more than $66,006;

•  Both you and your spouse have qualified income. See “What’s included in qualified income?” below.

North Dakota 15

Mr. and Mrs. Taxpayer 99999999 Main Ave.Anytown, ND 99999 15-0000/0000

Pay toOrder of __________________________________________ $ __________________________________________________________________ DollarsYour BankAnytown, ND USA 99999Memo _______________________ ___________________________

: 123456789 : 12345678912345678 • 9999

Routing number Account number Do not include the check number (Line 32, Item a) (Line 32, Item b) as part of the account number.

Sample check for direct deposit (line 32)•  The qualified income of the spouse with the lower qualified income is more than $38,756.

Although you meet all of the above conditions, your fact situation may not produce a credit under the calculation formula prescribed by law. Complete the worksheet on page 14 to calculate the credit amount, if any, allowed to you.

Calculate qualified income for lines 3a and 3b of the worksheet by adding the following amounts separately for you and your spouse: • Wages, salaries, tips, etc. reported on

Form 1040 or 1040-SR, line 1.• Net self-employment income

reported on Schedule SE (Form 1040 or 1040-SR), line 3 (short or long method), reduced by the self-employment tax deduction reported on Form 1040 or 1040-SR, Schedule 1, line 14.

•  Taxable portion of IRAs, pensions, annuities, and social security benefits reported on Form 1040 or 1040-SR, lines 4b, 4d, and 5b. Reduce this total by amounts entered on Form ND-1, lines 9 and 15.

Line 23 - Other creditsFor other credits that may apply to you, see Schedule ND-1TC and its instructions. Enter on this line the total credits from Schedule ND-1TC, line 24. Attach Schedule ND-1TC.

Line 26 - Withholding Enter the North Dakota income taxwithholding shown on a 2019 Form W-2, Form 1099, or North Dakota Schedule K-1. Also enter North Dakota income tax withholding shown on a 2018 North Dakota Schedule K-1 if the tax year of the partnership, S corporation, estate, or trust shown on the Schedule K-1 is a fiscal year ending in your 2019 tax year. Be sure the state identified on the Form W-2 or Form 1099 is North Dakota. Do not enter on this line North Dakota extraction or production taxes withheld from mineral interest income, such as an oil or gas royalty, because they are not income taxes. Attach a copy of the Form W-2, Form 1099, or North Dakota Schedule K-1.

Line 27 - Estimated tax paymentIf you made an advance payment of North Dakota income tax on a 2019 Form ND-1ES or Form ND-1EXT, you paid estimated income tax to North Dakota. Enter the estimated income tax paid to North Dakota for the 2019 tax year on this line. If you overpaid your income tax on your 2018 North Dakota income tax return, and you elected to leave part or all of it on deposit to be applied as an estimated income tax payment for 2019, enter that amount on this line. Do not enter on this line any North Dakota income tax withholding shown on a Form W-2, Form 1099, or North Dakota Schedule K-1. Income tax withholding must be entered on line 26.

Line 30 - Application of overpayment to 2020If you have an overpayment on line 29, you may elect to apply part or all of it as an estimated payment toward your 2020 income tax liability. If you make this election, you may not change the election or the amount you applied after you file your return.

Line 31 - Voluntary contribution of overpaymentIf you have an overpayment on line 29, you may make a voluntary contribution of part or all of it to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00. A contribution will reduce your refund.

Line 32 - Direct deposit of refundIf you want us to deposit your refund directly into your bank account, complete items a, b, and c below line 32. Check with your financial institution to see if it will accept direct deposit and to obtain the correct routing and account numbers.

Routing number (Item a)—Enter the 9-digit routing number. The first two digits must be within the range of 01 through 12 or 21 through 32.

Account number (Item b)—Enter the account number. It may have up to 17 digits (both letters and numbers). Include hyphens, but omit special symbols.

If depositing into a checking account, see the sample check on this page for where to find the routing and account numbers. If depositing into a savings account without a check writing feature, ask your financial institution for the correct account number to use.

Please note:• Do not use the number on a deposit

slip for the routing or account number.•  You will not receive notification of when the deposit is made by our office. Contact your bank or check your bank statement to verify the deposit.

• If the routing or account number is incorrect, or if your bank does not accept the direct deposit, a paper check will be issued.

• Due to changes in the electronic banking rules, the Office of State Tax Commissioner will not allow a direct deposit to or through a foreign financial institution. In this case, a paper check will be issued.

North Dakota16

Line 34 - Penalty and interestOur office will notify you of any penalty and interest owed for late filing or late payment, or interest owed on tax due during an extension period. However, you may calculate the amount of penalty, interest, or both, that you owe and pay it with your return.

See “Penalty and interest” on page 7 for how to calculate penalty and interest. Enter the separate penalty and interest amounts, and the total of the two amounts, on the applicable lines.

Line 35 - Voluntary contributionIf you have a tax due on line 33, you may make a voluntary contribution to any of the three funds on this line. Enter the amount you wish to contribute on the line to the right of the fund name. If contributing, you must contribute at least $1.00 to a fund. A contribution will increase your balance due.

Line 36 - Balance dueThe balance due must be paid in full with your return. You may pay the balance due online with an electronic check or a debit or credit card. The electronic check option is free. North Dakota contracts with a national payment service to provide the debit or credit card option. There is a fee for the debit or credit option, none of which goes to the State of North Dakota. To pay online, go to www.nd.gov/tax/payment.

If paying with a paper check or money order, complete a Form ND-1PRV payment voucher and enclose it with the payment. Make check or money order payable to “ND State Tax Commissioner,” and write the last four digits of your social security number and “2019 Form ND-1” on your check or money order. A check must be drawn on a U.S. or Canadian bank, be in U.S. dollars, and use a standard 9-digit routing number. A check drawn on a foreign bank (except one in Canada) cannot be accepted.

Line 37 - Interest on underpaid estimated taxIf you were required to pay estimated North Dakota income tax for 2019, but you did not pay enough or you paid it late, interest is charged on the underpayment or late payment. To determine if you owe interest, obtain and complete the 2019 Schedule ND-1UT.

SignaturesSign and date your return. If you are filing a joint return, both spouses must sign.

Form 1099-G consent and disclosure authorizationAt the bottom of Form ND-1, page 2 (below line 37), fill in the applicable circle(s) to indicate if you want either or both of the following items to apply.

Form 1099-G consent. If there is an overpayment on your 2019 Form ND-1, line 29, federal tax law requires our office to file with the IRS and mail to you a Form 1099-G showing the overpayment amount. You may need this information when preparing your 2020 federal income tax return. Fill in the circle for this item if you want to obtain Form 1099-G electronically from our website (www.nd.gov/tax) instead of receiving it by mail. The 2020 Form 1099-G will be available on our website in January 2021. For more information, go to our website atwww.nd.gov/tax.

Disclosure authorization. Fill in the circle for this item if you want to authorize our office to communicate directly with your tax return preparer about your 2019 return. This may include requesting information needed to process the return and responding to inquiries from your preparer about correction notices you receive from us. The authorization does not allow your preparer to receive your refund check, to bind you in any way, or to legally represent you. The authorization only applies to the individual whose printed name and signature appear in the preparer’s signature area, and it automatically expires on the due date (including extensions) for filing your 2020 return.

Before you file,did you—

Sign your return? An unsigned return is incomplete.

Include a complete copy of your federal return?

Return is incomplete without it.

Write your social security number on return? We use this number to identify your return.

Check your math? This is one of the most common

errors made.

Include all Form W-2s? Also include a copy of a 1099

or Schedule K-1 showing North Dakota withholding.

Use the correct postage? Avoid mailing problems by using

the correct postage.

Important! If your return is missing your signature or a copy of your federal return, it will be sent back to you. This may result in late filing and payment charges if you resubmit it after the due date.

North Dakota 17

The Trees for North Dakota Income Tax Check-Off

The Threat: Emerald ash borer (EAB) is a highly invasive, exotic insect that attacks and kills all species of ash trees. It is as close as St. Paul, Minnesota. If

EAB becomes established here, the economic and environmental impacts will be overwhelming. There are an estimated 78 million ash trees within North Dakota’s forests and woodlands. Ash is the most common tree planted in communities, reaching 60% of the tree population in some towns. Ash also represents a large percentage of the state’s 55,000 miles of field and farmstead windbreaks. Costs of removing, disposing and replacing trees lost to EAB, coupled with the economic benefits associated with trees lost, such as reduced energy costs and ecosystem services, the insect’s impact could far exceed $1 billion dollars! How You Can Help: Each of us has the ability to play an important role in the overall health and well-being of our forest resources by making a donation to the Trees for North Dakota Trust Fund. The “Community Family Forest” grant program, funded by private donations to the Trees for North Dakota Trust Fund, helps communities diversify their forest resources by planting a variety of trees adapted to North Dakota’s climate. Our collective efforts can make incredible contributions to the quality of life in North Dakota for all who live and visit here. Please consider a donation today.

To contribute to the Trees for North Dakota Trust Fund, consult your tax preparer or enter a voluntary contribution on the current North Dakota Individual Income Tax Return (see below):

Form ND-EZ: Refund return (Line 5)/Tax due (Line 8) Form ND-1: Refund return (Line 31)/Tax due (Line 35)

“Community Family Forest” grants are awarded to purchase and plant trees on public property across the state. The grants help strengthen the tradition of annual tree planting.

NORTH DAKOTA FOREST SERVICE 307 – 1st Street East

Bottineau ND 58318-1100

Telephone: (701) 228-5422 www.ndsu.edu/ndfs

forest@nd.gov

North Dakota18

HELP PROMOTE AND DEVELOPWATCHABLE WILDLIFE OPPORTUNITIES

IN NORTH DAKOTA

Contribute to the Watchable Wildlife Fund

To contribute, see information on your North DakotaTax Form and check off for Watchable Wildlife

Your contributions have helped fund projects including:

Conservation education projects to Schools and Communities Species of concern habitat projects Grants to civic organizations for wildlife projects Watchable Wildlife recruitment and education programs

For more information contact:North Dakota Game and Fish Department100 N. Bismarck ExpresswayBismarck, ND 58501-5095Web: gf.nd.govEmail: ndgf@nd.gov

Photo by Ashley Salwey

School district codesFor Item B at the top of Form ND-EZ or Form ND-1, enter the applicable school district code number—

If a full- or part-year resident ..... using the table below, find the 5-digit code number for the school district in which you resided for most of the tax year. If married filing jointly, this applies if either or both spouses are full- or part-year residents.

If a full-year nonresident ............ use 54-000. If married filing jointly, this applies only if both spouses were full-year nonresidents.

School District School Code School District School Code School District School Code Address District No. Address District No. Address District No. Alexander ND Alexander 2 27-002 Amidon  ND  Central Elem. 32  44-032 Anamoose ND Anamoose 14 25-014 Ashley ND Ashley 9 26-009 Beach  ND  Beach 3  17-003 Belcourt  ND  Belcourt 7  40-007 Belfield  ND  Belfield 13  45-013 Berthold  ND  Lewis and Clark 161  51-161 Beulah  ND  Beulah 27  29-027 Binford  ND  Midkota 7  20-007 Bismarck  ND  Bismarck 1  08-001 Naughton 25 08-025 Apple Creek 39 08-039 Manning 45 08-045 Bottineau  ND  Bottineau 1  05-001 Bowbells  ND  Bowbells 14  07-014 Bowman  ND  Bowman Co 1  06-001 Buxton  ND  Central Valley 3  49-003 Cando ND North Star 10 48-010 Carrington ND Carrington 49 16-049 Carson  ND  Roosevelt 18  19-018 Cartwright ND Horse Creek 32 27-032 Casselton ND Central Cass 17 09-017 Cavalier ND Cavalier 6 34-006 Center ND Center-Stanton 1 33-001 Colfax  ND  Richland 44  39-044 Cooperstown  ND  Griggs County Central 18 20-018 Crosby ND Divide County 1 12-001 Crystal  ND  Valley-Edinburg 118  34-118 Des Lacs ND United 7 51-007 Devils Lake ND Devils Lake 1 36-001 Dickinson ND Dickinson 1 45-001 Drake ND Drake 57 25-057 Drayton ND Drayton 19 34-019 Dunseith ND Dunseith 1 40-001 Edgeley  ND  Edgeley 3  23-003 Edmore  ND  Edmore 2  36-002 Elgin  ND  Elgin-New Leipzig 49  19-049 Ellendale  ND  Ellendale 40  11-040 Emerado  ND  Emerado 127  18-127 Enderlin  ND  Enderlin Area 24  37-024 Fairmount ND Fairmount 18 39-018 Fairview MT Yellowstone 14 27-014 Fargo ND Fargo 1 09-001  Fessenden  ND  Fessenden-Bowdon 25  52-025 Finley ND Finley-Sharon 19 46-019 Flasher ND Flasher 39 30-039 Fordville ND Fordville-Lankin 5 50-005 Forman ND Sargent Central 6 41-006  Ft. Ransom  ND  Ft. Ransom 6  37-006 Ft. Totten ND Ft. Totten 30 03-030 Ft. Yates ND Ft. Yates 4 43-004 Gackle  ND  Gackle-Streeter 56  24-056 Garrison  ND  Garrison 51  28-051 Glen Ullin  ND  Glen Ullin 48  30-048 Glenburn  ND  Glenburn 26  38-026 Golva  ND  Lone Tree 6  17-006 Goodrich  ND  Goodrich 16  42-016 Grafton  ND  Grafton 3  50-003

 Grand Forks  ND  Grand Forks 1  18-001      Air Force Base 140  18-140 Grenora  ND  Grenora 99  53-099 Gwinner  ND  N Sargent 3  41-003 Hague  ND  Bakker 10  15-010 Halliday ND Halliday 19 13-019      Twin Buttes 37  13-037 Hankinson ND Hankinson 8 39-008 Harvey ND Harvey 38 52-038 Hatton  ND  Hatton Eielson 7  49-007 Hazelton  ND  Haz-Mof-Brad 6  15-006 Hazen ND Hazen 3 29-003 Hebron ND Hebron 13 30-013 Hettinger ND Hettinger 13 01-013 Hillsboro ND Hillsboro 9 49-009 Hope ND Hope 10 46-010 Hunter ND Northern Cass 97 09-097 Inkster ND Midway 128 18-128 Jamestown ND Jamestown 1 47-001 Kenmare ND Kenmare 28 51-028 Kensal ND Kensal 19 47-019 Killdeer ND Killdeer 16 13-016 Kindred ND Kindred 2 09-002 Kulm ND Kulm 7 23-007 Lakota ND Lakota 66 32-066 LaMoure ND LaMoure 8 23-008 Langdon ND Langdon Area 23 10-023 Larimore ND Larimore 44 18-044 Leeds ND Leeds 6 03-006 Lidgerwood ND Lidgerwood 28 39-028 Lignite  ND  Burke Central 36  07-036 Linton ND Linton 36 15-036 Lisbon ND Lisbon 19 37-019 Maddock ND Maddock 9 03-009 Mandan ND Mandan 1 30-001      Sweet Briar 17  30-017 Mandaree ND Mandaree 36 27-036 Manvel ND Manvel 125 18-125 Mapleton ND Mapleton 7 09-007 Marion ND Litchville-Marion 46 02-046 Marmarth ND Marmarth 12 44-012 Max ND Max 50 28-050 Mayville  ND  May-Port CG 14  49-014 McClusky ND McClusky 19 42-019 Medina ND Medina 3 47-003 Medora   ND  Billings Co. 1  04-001 Menoken ND Menoken 33 08-033 Milnor ND Milnor 2 41-002 Minnewaukan ND Minnewaukan 5 03-005 Minot ND Minot 1 51-001 Nedrose 4 51-004 S Prairie 70 51-070      Air Force Base 160  51-160 Minto ND Minto 20 50-020 Mohall ND Mohall-Lansford -Sherwood 1 38-001 Montpelier ND Montpelier 14 47-014 Mott  ND  Mott-Regent 1  21-001 Munich ND Munich 19 10-019 Napoleon ND Napoleon 2 24-002 New England  ND  New England 9  21-009

 New Rockford  ND  New Rockford -Sheyenne 2 14-002 New Salem ND New Salem- Almont 49 30-049 New Town ND New Town 1 31-001 Newburg ND Newburg-United 54 05-054 Northwood ND Northwood 129 18-129 Oakes ND Oakes 41 11-041 Oberon ND Oberon 16 03-016 Page ND Page 80 09-080  Park River  ND  Park River Area 8  50-008 Parshall ND Parshall 3 31-003 Petersburg ND Dakota Prairie 1 32-001  Pingree  ND  Pingree-Buchanan 10  47-010 Powers Lake ND Powers Lake 27 07-027 Ray  ND  Nesson 2  53-002 Richardton  ND   Richardton-Taylor 34  45-034 Rolette  ND  Rolette 29  40-029 Rolla  ND  Mt. Pleasant 4  40-004 Rugby  ND  Rugby 5  35-005 Sawyer ND Sawyer 16 51-016 Scranton ND Scranton 33 06-033 Selfridge ND Selfridge 8 43-008  Sidney  MT  Earl 18  27-018 Solen ND Solen 3 43-003 South Heart ND South Heart 9 45-009 St. Anthony ND Little Heart 4 30-004 St. John ND St. John 3 40-003 St. Thomas ND St. Thomas 43 34-043 Stanley ND Stanley 2 31-002 Starkweather ND Starkweather 44 36-044 Steele ND Kidder Co. 1 22-001 Sterling ND Sterling 35 08-035 Strasburg ND Strasburg 15 15-015 Surrey ND Surrey 41 51-041 Thompson ND Thompson 61 18-061 Tioga ND Tioga 15 53-015 Tower City ND Maple Valley 4 09-004 Towner  ND  TGU 60  25-060 Trenton  ND  Eight Mile 6  53-006 Turtle Lake ND Turtle Lake- Mercer 72 28-072 Underwood ND Underwood 8 28-008 Valley City ND Valley City 2 02-002 Velva ND Velva 1 25-001 Wahpeton ND Wahpeton 37 39-037 Walhalla  ND  North Border 100  34-100 Warwick ND Warwick 29 03-029 Washburn ND Washburn 4 28-004 Watford City ND McKenzie Co 1 27-001 West Fargo ND West Fargo 6 09-006 Westhope ND Westhope 17 05-017 White Shield ND White Shield 85 28-085 Williston ND Williston 1 53-001 Williams County 8 53-008 Wilton ND Wilton 1 28-001 Wimbledon  ND  Barnes County North 7 02-007 Wing ND Wing 28 08-028 Wishek ND Wishek 19 26-019 Wolford ND Wolford 1 35-001 Wyndmere ND Wyndmere 42 39-042 Zeeland  ND  Zeeland 4  26-004

North Dakota 19

49,850 49,900 647 549 708 549 49,900 49,950 648 549 709 549 49,950 50,000 649 550 710 550

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

0 5 0 0 0 0 1,325 1,350 15 15 15 15 2,700 2,725 30 30 30 30 5 15 0 0 0 0 1,350 1,375 15 15 15 15 2,725 2,750 30 30 30 30

15 25 0 0 0 0 1,375 1,400 15 15 15 15 2,750 2,775 30 30 30 30 25 50 0 0 0 0 1,400 1,425 16 16 16 16 2,775 2,800 31 31 31 31 50 75 1 1 1 1 1,425 1,450 16 16 16 16 2,800 2,825 31 31 31 31 75 100 1 1 1 1 1,450 1,475 16 16 16 16 2,825 2,850 31 31 31 31

100 125 1 1 1 1 1,475 1,500 16 16 16 16 2,850 2,875 31 31 31 31 125 150 2 2 2 2 1,500 1,525 17 17 17 17 2,875 2,900 32 32 32 32 150 175 2 2 2 2 1,525 1,550 17 17 17 17 2,900 2,925 32 32 32 32 175 200 2 2 2 2 1,550 1,575 17 17 17 17 2,925 2,950 32 32 32 32 200 225 2 2 2 2 1,575 1,600 17 17 17 17 2,950 2,975 33 33 33 33 225 250 3 3 3 3 1,600 1,625 18 18 18 18 2,975 3,000 33 33 33 33 250 275 3 3 3 3 1,625 1,650 18 18 18 18 275 300 3 3 3 3 1,650 1,675 18 18 18 18 300 325 3 3 3 3 1,675 1,700 19 19 19 19 325 350 4 4 4 4 1,700 1,725 19 19 19 19 3,000 3,050 33 33 33 33 350 375 4 4 4 4 1,725 1,750 19 19 19 19 3,050 3,100 34 34 34 34 375 400 4 4 4 4 1,750 1,775 19 19 19 19 3,100 3,150 34 34 34 34 400 425 5 5 5 5 1,775 1,800 20 20 20 20 3,150 3,200 35 35 35 35 425 450 5 5 5 5 1,800 1,825 20 20 20 20 3,200 3,250 35 35 35 35 450 475 5 5 5 5 1,825 1,850 20 20 20 20 3,250 3,300 36 36 36 36 475 500 5 5 5 5 1,850 1,875 20 20 20 20 3,300 3,350 37 37 37 37 500 525 6 6 6 6 1,875 1,900 21 21 21 21 3,350 3,400 37 37 37 37 525 550 6 6 6 6 1,900 1,925 21 21 21 21 3,400 3,450 38 38 38 38 550 575 6 6 6 6 1,925 1,950 21 21 21 21 3,450 3,500 38 38 38 38 575 600 6 6 6 6 1,950 1,975 22 22 22 22 3,500 3,550 39 39 39 39 600 625 7 7 7 7 1,975 2,000 22 22 22 22 3,550 3,600 39 39 39 39 625 650 7 7 7 7 3,600 3,650 40 40 40 40 650 675 7 7 7 7 3,650 3,700 40 40 40 40 675 700 8 8 8 8 3,700 3,750 41 41 41 41 700 725 8 8 8 8 2,000 2,025 22 22 22 22 3,750 3,800 42 42 42 42 725 750 8 8 8 8 2,025 2,050 22 22 22 22 3,800 3,850 42 42 42 42 750 775 8 8 8 8 2,050 2,075 23 23 23 23 3,850 3,900 43 43 43 43 775 800 9 9 9 9 2,075 2,100 23 23 23 23 3,900 3,950 43 43 43 43 800 825 9 9 9 9 2,100 2,125 23 23 23 23 3,950 4,000 44 44 44 44 825 850 9 9 9 9 2,125 2,150 24 24 24 24 850 875 9 9 9 9 2,150 2,175 24 24 24 24 875 900 10 10 10 10 2,175 2,200 24 24 24 24 900 925 10 10 10 10 2,200 2,225 24 24 24 24 4,000 4,050 44 44 44 44 925 950 10 10 10 10 2,225 2,250 25 25 25 25 4,050 4,100 45 45 45 45 950 975 11 11 11 11 2,250 2,275 25 25 25 25 4,100 4,150 45 45 45 45 975 1,000 11 11 11 11 2,275 2,300 25 25 25 25 4,150 4,200 46 46 46 46

2,300 2,325 25 25 25 25 4,200 4,250 46 46 46 46 2,325 2,350 26 26 26 26 4,250 4,300 47 47 47 47 2,350 2,375 26 26 26 26 4,300 4,350 48 48 48 48

1,000 1,025 11 11 11 11 2,375 2,400 26 26 26 26 4,350 4,400 48 48 48 48 1,025 1,050 11 11 11 11 2,400 2,425 27 27 27 27 4,400 4,450 49 49 49 49 1,050 1,075 12 12 12 12 2,425 2,450 27 27 27 27 4,450 4,500 49 49 49 49 1,075 1,100 12 12 12 12 2,450 2,475 27 27 27 27 4,500 4,550 50 50 50 50 1,100 1,125 12 12 12 12 2,475 2,500 27 27 27 27 4,550 4,600 50 50 50 50 1,125 1,150 13 13 13 13 2,500 2,525 28 28 28 28 4,600 4,650 51 51 51 51 1,150 1,175 13 13 13 13 2,525 2,550 28 28 28 28 4,650 4,700 51 51 51 51 1,175 1,200 13 13 13 13 2,550 2,575 28 28 28 28 4,700 4,750 52 52 52 52 1,200 1,225 13 13 13 13 2,575 2,600 28 28 28 28 4,750 4,800 53 53 53 53 1,225 1,250 14 14 14 14 2,600 2,625 29 29 29 29 4,800 4,850 53 53 53 53 1,250 1,275 14 14 14 14 2,625 2,650 29 29 29 29 4,850 4,900 54 54 54 54 1,275 1,300 14 14 14 14 2,650 2,675 29 29 29 29 4,900 4,950 54 54 54 54 1,300 1,325 14 14 14 14 2,675 2,700 30 30 30 30 4,950 5,000 55 55 55 55

3,000

2,000

1,000

4,000

Example. Taxpayers are residents of North Dakota and are married filing jointly. Their North Dakota taxable income is $49,935. Find "$49,900 - $49,950" in the ND taxable income column. Read across to the amount shown in the "Married filing jointly" column. Their tax is $549.

Part- or full-year nonresident. If either or both spouses were part- orfull-year nonresidents of North Dakota, they must enter the $549 onSchedule ND-1NR, line 22, to calculate their tax.

2019Tax Table

If your ND taxable income is—

If your ND taxable income is—

And your filing status is—

*If a Qualifying widow(er), use the Married filing jointly column.

Example

Your tax is- Your tax is- Your tax is-

Your tax is-

And your filing status is— And your filing status is—

At least

But less than

Single Married filing jointly *

Married filing sepa- t l

Head of house- h ld

If your ND taxable income is—

North Dakota20

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

5,000 5,050 55 55 55 55 8,000 8,050 88 88 88 88 11,000 11,050 121 121 121 121 5,050 5,100 56 56 56 56 8,050 8,100 89 89 89 89 11,050 11,100 122 122 122 122 5,100 5,150 56 56 56 56 8,100 8,150 89 89 89 89 11,100 11,150 122 122 122 122 5,150 5,200 57 57 57 57 8,150 8,200 90 90 90 90 11,150 11,200 123 123 123 123 5,200 5,250 57 57 57 57 8,200 8,250 90 90 90 90 11,200 11,250 123 123 123 123 5,250 5,300 58 58 58 58 8,250 8,300 91 91 91 91 11,250 11,300 124 124 124 124 5,300 5,350 59 59 59 59 8,300 8,350 92 92 92 92 11,300 11,350 125 125 125 125 5,350 5,400 59 59 59 59 8,350 8,400 92 92 92 92 11,350 11,400 125 125 125 125 5,400 5,450 60 60 60 60 8,400 8,450 93 93 93 93 11,400 11,450 126 126 126 126 5,450 5,500 60 60 60 60 8,450 8,500 93 93 93 93 11,450 11,500 126 126 126 126 5,500 5,550 61 61 61 61 8,500 8,550 94 94 94 94 11,500 11,550 127 127 127 127 5,550 5,600 61 61 61 61 8,550 8,600 94 94 94 94 11,550 11,600 127 127 127 127 5,600 5,650 62 62 62 62 8,600 8,650 95 95 95 95 11,600 11,650 128 128 128 128 5,650 5,700 62 62 62 62 8,650 8,700 95 95 95 95 11,650 11,700 128 128 128 128 5,700 5,750 63 63 63 63 8,700 8,750 96 96 96 96 11,700 11,750 129 129 129 129 5,750 5,800 64 64 64 64 8,750 8,800 97 97 97 97 11,750 11,800 130 130 130 130 5,800 5,850 64 64 64 64 8,800 8,850 97 97 97 97 11,800 11,850 130 130 130 130 5,850 5,900 65 65 65 65 8,850 8,900 98 98 98 98 11,850 11,900 131 131 131 131 5,900 5,950 65 65 65 65 8,900 8,950 98 98 98 98 11,900 11,950 131 131 131 131 5,950 6,000 66 66 66 66 8,950 9,000 99 99 99 99 11,950 12,000 132 132 132 132

6,000 6,050 66 66 66 66 9,000 9,050 99 99 99 99 12,000 12,050 132 132 132 132 6,050 6,100 67 67 67 67 9,050 9,100 100 100 100 100 12,050 12,100 133 133 133 133 6,100 6,150 67 67 67 67 9,100 9,150 100 100 100 100 12,100 12,150 133 133 133 133 6,150 6,200 68 68 68 68 9,150 9,200 101 101 101 101 12,150 12,200 134 134 134 134 6,200 6,250 68 68 68 68 9,200 9,250 101 101 101 101 12,200 12,250 134 134 134 134 6,250 6,300 69 69 69 69 9,250 9,300 102 102 102 102 12,250 12,300 135 135 135 135 6,300 6,350 70 70 70 70 9,300 9,350 103 103 103 103 12,300 12,350 136 136 136 136 6,350 6,400 70 70 70 70 9,350 9,400 103 103 103 103 12,350 12,400 136 136 136 136 6,400 6,450 71 71 71 71 9,400 9,450 104 104 104 104 12,400 12,450 137 137 137 137 6,450 6,500 71 71 71 71 9,450 9,500 104 104 104 104 12,450 12,500 137 137 137 137 6,500 6,550 72 72 72 72 9,500 9,550 105 105 105 105 12,500 12,550 138 138 138 138 6,550 6,600 72 72 72 72 9,550 9,600 105 105 105 105 12,550 12,600 138 138 138 138 6,600 6,650 73 73 73 73 9,600 9,650 106 106 106 106 12,600 12,650 139 139 139 139 6,650 6,700 73 73 73 73 9,650 9,700 106 106 106 106 12,650 12,700 139 139 139 139 6,700 6,750 74 74 74 74 9,700 9,750 107 107 107 107 12,700 12,750 140 140 140 140 6,750 6,800 75 75 75 75 9,750 9,800 108 108 108 108 12,750 12,800 141 141 141 141 6,800 6,850 75 75 75 75 9,800 9,850 108 108 108 108 12,800 12,850 141 141 141 141 6,850 6,900 76 76 76 76 9,850 9,900 109 109 109 109 12,850 12,900 142 142 142 142 6,900 6,950 76 76 76 76 9,900 9,950 109 109 109 109 12,900 12,950 142 142 142 142 6,950 7,000 77 77 77 77 9,950 10,000 110 110 110 110 12,950 13,000 143 143 143 143

7,000 7,050 77 77 77 77 10,000 10,050 110 110 110 110 13,000 13,050 143 143 143 143 7,050 7,100 78 78 78 78 10,050 10,100 111 111 111 111 13,050 13,100 144 144 144 144 7,100 7,150 78 78 78 78 10,100 10,150 111 111 111 111 13,100 13,150 144 144 144 144 7,150 7,200 79 79 79 79 10,150 10,200 112 112 112 112 13,150 13,200 145 145 145 145 7,200 7,250 79 79 79 79 10,200 10,250 112 112 112 112 13,200 13,250 145 145 145 145 7,250 7,300 80 80 80 80 10,250 10,300 113 113 113 113 13,250 13,300 146 146 146 146 7,300 7,350 81 81 81 81 10,300 10,350 114 114 114 114 13,300 13,350 147 147 147 147 7,350 7,400 81 81 81 81 10,350 10,400 114 114 114 114 13,350 13,400 147 147 147 147 7,400 7,450 82 82 82 82 10,400 10,450 115 115 115 115 13,400 13,450 148 148 148 148 7,450 7,500 82 82 82 82 10,450 10,500 115 115 115 115 13,450 13,500 148 148 148 148 7,500 7,550 83 83 83 83 10,500 10,550 116 116 116 116 13,500 13,550 149 149 149 149 7,550 7,600 83 83 83 83 10,550 10,600 116 116 116 116 13,550 13,600 149 149 149 149 7,600 7,650 84 84 84 84 10,600 10,650 117 117 117 117 13,600 13,650 150 150 150 150 7,650 7,700 84 84 84 84 10,650 10,700 117 117 117 117 13,650 13,700 150 150 150 150 7,700 7,750 85 85 85 85 10,700 10,750 118 118 118 118 13,700 13,750 151 151 151 151 7,750 7,800 86 86 86 86 10,750 10,800 119 119 119 119 13,750 13,800 152 152 152 152 7,800 7,850 86 86 86 86 10,800 10,850 119 119 119 119 13,800 13,850 152 152 152 152 7,850 7,900 87 87 87 87 10,850 10,900 120 120 120 120 13,850 13,900 153 153 153 153 7,900 7,950 87 87 87 87 10,900 10,950 120 120 120 120 13,900 13,950 153 153 153 153 7,950 8,000 88 88 88 88 10,950 11,000 121 121 121 121 13,950 14,000 154 154 154 154

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

5,000 8,000 11,000Your tax is- Your tax is- Your tax is-

6,000 9,000

10,000 13,000

*If a Qualifying widow(er), use the Married filing jointly column.

12,000

7,000

Tax Table—Continued

North Dakota 21

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

14,000 14,050 154 154 154 154 17,000 17,050 187 187 187 187 20,000 20,050 220 220 220 220 14,050 14,100 155 155 155 155 17,050 17,100 188 188 188 188 20,050 20,100 221 221 221 221 14,100 14,150 155 155 155 155 17,100 17,150 188 188 188 188 20,100 20,150 221 221 221 221 14,150 14,200 156 156 156 156 17,150 17,200 189 189 189 189 20,150 20,200 222 222 222 222 14,200 14,250 156 156 156 156 17,200 17,250 189 189 189 189 20,200 20,250 222 222 222 222 14,250 14,300 157 157 157 157 17,250 17,300 190 190 190 190 20,250 20,300 223 223 223 223 14,300 14,350 158 158 158 158 17,300 17,350 191 191 191 191 20,300 20,350 224 224 224 224 14,350 14,400 158 158 158 158 17,350 17,400 191 191 191 191 20,350 20,400 224 224 224 224 14,400 14,450 159 159 159 159 17,400 17,450 192 192 192 192 20,400 20,450 225 225 225 225 14,450 14,500 159 159 159 159 17,450 17,500 192 192 192 192 20,450 20,500 225 225 225 225 14,500 14,550 160 160 160 160 17,500 17,550 193 193 193 193 20,500 20,550 226 226 226 226 14,550 14,600 160 160 160 160 17,550 17,600 193 193 193 193 20,550 20,600 226 226 226 226 14,600 14,650 161 161 161 161 17,600 17,650 194 194 194 194 20,600 20,650 227 227 227 227 14,650 14,700 161 161 161 161 17,650 17,700 194 194 194 194 20,650 20,700 227 227 227 227 14,700 14,750 162 162 162 162 17,700 17,750 195 195 195 195 20,700 20,750 228 228 228 228 14,750 14,800 163 163 163 163 17,750 17,800 196 196 196 196 20,750 20,800 229 229 229 229 14,800 14,850 163 163 163 163 17,800 17,850 196 196 196 196 20,800 20,850 229 229 229 229 14,850 14,900 164 164 164 164 17,850 17,900 197 197 197 197 20,850 20,900 230 230 230 230 14,900 14,950 164 164 164 164 17,900 17,950 197 197 197 197 20,900 20,950 230 230 230 230 14,950 15,000 165 165 165 165 17,950 18,000 198 198 198 198 20,950 21,000 231 231 231 231

15,000 15,050 165 165 165 165 18,000 18,050 198 198 198 198 21,000 21,050 231 231 231 231 15,050 15,100 166 166 166 166 18,050 18,100 199 199 199 199 21,050 21,100 232 232 232 232 15,100 15,150 166 166 166 166 18,100 18,150 199 199 199 199 21,100 21,150 232 232 232 232 15,150 15,200 167 167 167 167 18,150 18,200 200 200 200 200 21,150 21,200 233 233 233 233 15,200 15,250 167 167 167 167 18,200 18,250 200 200 200 200 21,200 21,250 233 233 233 233 15,250 15,300 168 168 168 168 18,250 18,300 201 201 201 201 21,250 21,300 234 234 234 234 15,300 15,350 169 169 169 169 18,300 18,350 202 202 202 202 21,300 21,350 235 235 235 235 15,350 15,400 169 169 169 169 18,350 18,400 202 202 202 202 21,350 21,400 235 235 235 235 15,400 15,450 170 170 170 170 18,400 18,450 203 203 203 203 21,400 21,450 236 236 236 236 15,450 15,500 170 170 170 170 18,450 18,500 203 203 203 203 21,450 21,500 236 236 236 236 15,500 15,550 171 171 171 171 18,500 18,550 204 204 204 204 21,500 21,550 237 237 237 237 15,550 15,600 171 171 171 171 18,550 18,600 204 204 204 204 21,550 21,600 237 237 237 237 15,600 15,650 172 172 172 172 18,600 18,650 205 205 205 205 21,600 21,650 238 238 238 238 15,650 15,700 172 172 172 172 18,650 18,700 205 205 205 205 21,650 21,700 238 238 238 238 15,700 15,750 173 173 173 173 18,700 18,750 206 206 206 206 21,700 21,750 239 239 239 239 15,750 15,800 174 174 174 174 18,750 18,800 207 207 207 207 21,750 21,800 240 240 240 240 15,800 15,850 174 174 174 174 18,800 18,850 207 207 207 207 21,800 21,850 240 240 240 240 15,850 15,900 175 175 175 175 18,850 18,900 208 208 208 208 21,850 21,900 241 241 241 241 15,900 15,950 175 175 175 175 18,900 18,950 208 208 208 208 21,900 21,950 241 241 241 241 15,950 16,000 176 176 176 176 18,950 19,000 209 209 209 209 21,950 22,000 242 242 242 242

16,000 16,050 176 176 176 176 19,000 19,050 209 209 209 209 22,000 22,050 242 242 242 242 16,050 16,100 177 177 177 177 19,050 19,100 210 210 210 210 22,050 22,100 243 243 243 243 16,100 16,150 177 177 177 177 19,100 19,150 210 210 210 210 22,100 22,150 243 243 243 243 16,150 16,200 178 178 178 178 19,150 19,200 211 211 211 211 22,150 22,200 244 244 244 244 16,200 16,250 178 178 178 178 19,200 19,250 211 211 211 211 22,200 22,250 244 244 244 244 16,250 16,300 179 179 179 179 19,250 19,300 212 212 212 212 22,250 22,300 245 245 245 245 16,300 16,350 180 180 180 180 19,300 19,350 213 213 213 213 22,300 22,350 246 246 246 246 16,350 16,400 180 180 180 180 19,350 19,400 213 213 213 213 22,350 22,400 246 246 246 246 16,400 16,450 181 181 181 181 19,400 19,450 214 214 214 214 22,400 22,450 247 247 247 247 16,450 16,500 181 181 181 181 19,450 19,500 214 214 214 214 22,450 22,500 247 247 247 247 16,500 16,550 182 182 182 182 19,500 19,550 215 215 215 215 22,500 22,550 248 248 248 248 16,550 16,600 182 182 182 182 19,550 19,600 215 215 215 215 22,550 22,600 248 248 248 248 16,600 16,650 183 183 183 183 19,600 19,650 216 216 216 216 22,600 22,650 249 249 249 249 16,650 16,700 183 183 183 183 19,650 19,700 216 216 216 216 22,650 22,700 249 249 249 249 16,700 16,750 184 184 184 184 19,700 19,750 217 217 217 217 22,700 22,750 250 250 250 250 16,750 16,800 185 185 185 185 19,750 19,800 218 218 218 218 22,750 22,800 251 251 251 251 16,800 16,850 185 185 185 185 19,800 19,850 218 218 218 218 22,800 22,850 251 251 251 251 16,850 16,900 186 186 186 186 19,850 19,900 219 219 219 219 22,850 22,900 252 252 252 252 16,900 16,950 186 186 186 186 19,900 19,950 219 219 219 219 22,900 22,950 252 252 252 252 16,950 17,000 187 187 187 187 19,950 20,000 220 220 220 220 22,950 23,000 253 253 253 253

14,000 17,000 20,000

15,000 18,000 21,000

Your tax is- Your tax is-

16,000 19,000 22,000

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Tax Table—Continued

Your tax is-

*If a Qualifying widow(er), use the Married filing jointly column.

North Dakota22

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

23,000 23,050 253 253 253 253 26,000 26,050 286 286 286 286 29,000 29,050 319 319 319 319 23,050 23,100 254 254 254 254 26,050 26,100 287 287 287 287 29,050 29,100 320 320 320 320 23,100 23,150 254 254 254 254 26,100 26,150 287 287 287 287 29,100 29,150 320 320 320 320 23,150 23,200 255 255 255 255 26,150 26,200 288 288 288 288 29,150 29,200 321 321 321 321 23,200 23,250 255 255 255 255 26,200 26,250 288 288 288 288 29,200 29,250 321 321 321 321 23,250 23,300 256 256 256 256 26,250 26,300 289 289 289 289 29,250 29,300 322 322 322 322 23,300 23,350 257 257 257 257 26,300 26,350 290 290 290 290 29,300 29,350 323 323 323 323 23,350 23,400 257 257 257 257 26,350 26,400 290 290 290 290 29,350 29,400 323 323 323 323 23,400 23,450 258 258 258 258 26,400 26,450 291 291 291 291 29,400 29,450 324 324 324 324 23,450 23,500 258 258 258 258 26,450 26,500 291 291 291 291 29,450 29,500 324 324 324 324 23,500 23,550 259 259 259 259 26,500 26,550 292 292 292 292 29,500 29,550 325 325 325 325 23,550 23,600 259 259 259 259 26,550 26,600 292 292 292 292 29,550 29,600 325 325 325 325 23,600 23,650 260 260 260 260 26,600 26,650 293 293 293 293 29,600 29,650 326 326 326 326 23,650 23,700 260 260 260 260 26,650 26,700 293 293 293 293 29,650 29,700 326 326 326 326 23,700 23,750 261 261 261 261 26,700 26,750 294 294 294 294 29,700 29,750 327 327 327 327 23,750 23,800 262 262 262 262 26,750 26,800 295 295 295 295 29,750 29,800 328 328 328 328 23,800 23,850 262 262 262 262 26,800 26,850 295 295 295 295 29,800 29,850 328 328 328 328 23,850 23,900 263 263 263 263 26,850 26,900 296 296 296 296 29,850 29,900 329 329 329 329 23,900 23,950 263 263 263 263 26,900 26,950 296 296 296 296 29,900 29,950 329 329 329 329 23,950 24,000 264 264 264 264 26,950 27,000 297 297 297 297 29,950 30,000 330 330 330 330

24,000 24,050 264 264 264 264 27,000 27,050 297 297 297 297 30,000 30,050 330 330 330 330 24,050 24,100 265 265 265 265 27,050 27,100 298 298 298 298 30,050 30,100 331 331 331 331 24,100 24,150 265 265 265 265 27,100 27,150 298 298 298 298 30,100 30,150 331 331 331 331 24,150 24,200 266 266 266 266 27,150 27,200 299 299 299 299 30,150 30,200 332 332 332 332 24,200 24,250 266 266 266 266 27,200 27,250 299 299 299 299 30,200 30,250 332 332 332 332 24,250 24,300 267 267 267 267 27,250 27,300 300 300 300 300 30,250 30,300 333 333 333 333 24,300 24,350 268 268 268 268 27,300 27,350 301 301 301 301 30,300 30,350 334 334 334 334 24,350 24,400 268 268 268 268 27,350 27,400 301 301 301 301 30,350 30,400 334 334 334 334 24,400 24,450 269 269 269 269 27,400 27,450 302 302 302 302 30,400 30,450 335 335 335 335 24,450 24,500 269 269 269 269 27,450 27,500 302 302 302 302 30,450 30,500 335 335 335 335 24,500 24,550 270 270 270 270 27,500 27,550 303 303 303 303 30,500 30,550 336 336 336 336 24,550 24,600 270 270 270 270 27,550 27,600 303 303 303 303 30,550 30,600 336 336 336 336 24,600 24,650 271 271 271 271 27,600 27,650 304 304 304 304 30,600 30,650 337 337 337 337 24,650 24,700 271 271 271 271 27,650 27,700 304 304 304 304 30,650 30,700 337 337 337 337 24,700 24,750 272 272 272 272 27,700 27,750 305 305 305 305 30,700 30,750 338 338 338 338 24,750 24,800 273 273 273 273 27,750 27,800 306 306 306 306 30,750 30,800 339 339 339 339 24,800 24,850 273 273 273 273 27,800 27,850 306 306 306 306 30,800 30,850 339 339 339 339 24,850 24,900 274 274 274 274 27,850 27,900 307 307 307 307 30,850 30,900 340 340 340 340 24,900 24,950 274 274 274 274 27,900 27,950 307 307 307 307 30,900 30,950 340 340 340 340 24,950 25,000 275 275 275 275 27,950 28,000 308 308 308 308 30,950 31,000 341 341 341 341

25,000 25,050 275 275 275 275 28,000 28,050 308 308 308 308 31,000 31,050 341 341 341 341 25,050 25,100 276 276 276 276 28,050 28,100 309 309 309 309 31,050 31,100 342 342 342 342 25,100 25,150 276 276 276 276 28,100 28,150 309 309 309 309 31,100 31,150 342 342 342 342 25,150 25,200 277 277 277 277 28,150 28,200 310 310 310 310 31,150 31,200 343 343 343 343 25,200 25,250 277 277 277 277 28,200 28,250 310 310 310 310 31,200 31,250 343 343 343 343 25,250 25,300 278 278 278 278 28,250 28,300 311 311 311 311 31,250 31,300 344 344 344 344 25,300 25,350 279 279 279 279 28,300 28,350 312 312 312 312 31,300 31,350 345 345 345 345 25,350 25,400 279 279 279 279 28,350 28,400 312 312 312 312 31,350 31,400 345 345 345 345 25,400 25,450 280 280 280 280 28,400 28,450 313 313 313 313 31,400 31,450 346 346 346 346 25,450 25,500 280 280 280 280 28,450 28,500 313 313 313 313 31,450 31,500 346 346 346 346 25,500 25,550 281 281 281 281 28,500 28,550 314 314 314 314 31,500 31,550 347 347 347 347 25,550 25,600 281 281 281 281 28,550 28,600 314 314 314 314 31,550 31,600 347 347 347 347 25,600 25,650 282 282 282 282 28,600 28,650 315 315 315 315 31,600 31,650 348 348 348 348 25,650 25,700 282 282 282 282 28,650 28,700 315 315 315 315 31,650 31,700 348 348 348 348 25,700 25,750 283 283 283 283 28,700 28,750 316 316 316 316 31,700 31,750 349 349 349 349 25,750 25,800 284 284 284 284 28,750 28,800 317 317 317 317 31,750 31,800 350 350 350 350 25,800 25,850 284 284 284 284 28,800 28,850 317 317 317 317 31,800 31,850 350 350 350 350 25,850 25,900 285 285 285 285 28,850 28,900 318 318 318 318 31,850 31,900 351 351 351 351 25,900 25,950 285 285 285 285 28,900 28,950 318 318 318 318 31,900 31,950 351 351 351 351 25,950 26,000 286 286 286 286 28,950 29,000 319 319 319 319 31,950 32,000 352 352 352 352

27,000

25,000 28,000 31,000

30,00024,000

23,000 26,000 29,000

*If a Qualifying widow(er), use the Married filing jointly column.

Your tax is- Your tax is- Your tax is-

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Tax Table—Continued

North Dakota 23

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

32,000 32,050 352 352 352 352 35,000 35,050 385 385 405 385 38,000 38,050 418 418 466 418 32,050 32,100 353 353 353 353 35,050 35,100 386 386 406 386 38,050 38,100 419 419 467 419 32,100 32,150 353 353 353 353 35,100 35,150 386 386 407 386 38,100 38,150 419 419 468 419 32,150 32,200 354 354 354 354 35,150 35,200 387 387 408 387 38,150 38,200 420 420 469 420 32,200 32,250 354 354 354 354 35,200 35,250 387 387 409 387 38,200 38,250 420 420 470 420 32,250 32,300 355 355 355 355 35,250 35,300 388 388 410 388 38,250 38,300 421 421 471 421 32,300 32,350 356 356 356 356 35,300 35,350 389 389 411 389 38,300 38,350 422 422 472 422 32,350 32,400 356 356 356 356 35,350 35,400 389 389 412 389 38,350 38,400 422 422 473 422 32,400 32,450 357 357 357 357 35,400 35,450 390 390 413 390 38,400 38,450 423 423 474 423 32,450 32,500 357 357 357 357 35,450 35,500 390 390 414 390 38,450 38,500 423 423 475 423 32,500 32,550 358 358 358 358 35,500 35,550 391 391 415 391 38,500 38,550 424 424 476 424 32,550 32,600 358 358 358 358 35,550 35,600 391 391 416 391 38,550 38,600 424 424 477 424 32,600 32,650 359 359 359 359 35,600 35,650 392 392 417 392 38,600 38,650 425 425 478 425 32,650 32,700 359 359 359 359 35,650 35,700 392 392 418 392 38,650 38,700 425 425 479 425 32,700 32,750 360 360 360 360 35,700 35,750 393 393 419 393 38,700 38,750 426 426 480 426 32,750 32,800 361 361 361 361 35,750 35,800 394 394 420 394 38,750 38,800 427 427 481 427 32,800 32,850 361 361 361 361 35,800 35,850 394 394 421 394 38,800 38,850 427 427 482 427 32,850 32,900 362 362 362 362 35,850 35,900 395 395 422 395 38,850 38,900 428 428 483 428 32,900 32,950 362 362 362 362 35,900 35,950 395 395 423 395 38,900 38,950 428 428 484 428 32,950 33,000 363 363 363 363 35,950 36,000 396 396 424 396 38,950 39,000 429 429 485 429

33,000 33,050 363 363 364 363 36,000 36,050 396 396 425 396 39,000 39,050 429 429 486 429 33,050 33,100 364 364 365 364 36,050 36,100 397 397 426 397 39,050 39,100 430 430 487 430 33,100 33,150 364 364 366 364 36,100 36,150 397 397 427 397 39,100 39,150 430 430 488 430 33,150 33,200 365 365 367 365 36,150 36,200 398 398 428 398 39,150 39,200 431 431 489 431 33,200 33,250 365 365 368 365 36,200 36,250 398 398 429 398 39,200 39,250 431 431 490 431 33,250 33,300 366 366 369 366 36,250 36,300 399 399 430 399 39,250 39,300 432 432 491 432 33,300 33,350 367 367 370 367 36,300 36,350 400 400 431 400 39,300 39,350 433 433 493 433 33,350 33,400 367 367 371 367 36,350 36,400 400 400 432 400 39,350 39,400 433 433 494 433 33,400 33,450 368 368 372 368 36,400 36,450 401 401 433 401 39,400 39,450 434 434 495 434 33,450 33,500 368 368 373 368 36,450 36,500 401 401 434 401 39,450 39,500 434 434 496 434 33,500 33,550 369 369 374 369 36,500 36,550 402 402 435 402 39,500 39,550 435 435 497 435 33,550 33,600 369 369 375 369 36,550 36,600 402 402 436 402 39,550 39,600 437 435 498 435 33,600 33,650 370 370 376 370 36,600 36,650 403 403 437 403 39,600 39,650 438 436 499 436 33,650 33,700 370 370 377 370 36,650 36,700 403 403 438 403 39,650 39,700 439 436 500 436 33,700 33,750 371 371 378 371 36,700 36,750 404 404 439 404 39,700 39,750 440 437 501 437 33,750 33,800 372 372 379 372 36,750 36,800 405 405 440 405 39,750 39,800 441 438 502 438 33,800 33,850 372 372 380 372 36,800 36,850 405 405 442 405 39,800 39,850 442 438 503 438 33,850 33,900 373 373 381 373 36,850 36,900 406 406 443 406 39,850 39,900 443 439 504 439 33,900 33,950 373 373 382 373 36,900 36,950 406 406 444 406 39,900 39,950 444 439 505 439 33,950 34,000 374 374 383 374 36,950 37,000 407 407 445 407 39,950 40,000 445 440 506 440

34,000 34,050 374 374 384 374 37,000 37,050 407 407 446 407 40,000 40,050 446 440 507 440 34,050 34,100 375 375 385 375 37,050 37,100 408 408 447 408 40,050 40,100 447 441 508 441 34,100 34,150 375 375 386 375 37,100 37,150 408 408 448 408 40,100 40,150 448 441 509 441 34,150 34,200 376 376 387 376 37,150 37,200 409 409 449 409 40,150 40,200 449 442 510 442 34,200 34,250 376 376 388 376 37,200 37,250 409 409 450 409 40,200 40,250 450 442 511 442 34,250 34,300 377 377 389 377 37,250 37,300 410 410 451 410 40,250 40,300 451 443 512 443 34,300 34,350 378 378 391 378 37,300 37,350 411 411 452 411 40,300 40,350 452 444 513 444 34,350 34,400 378 378 392 378 37,350 37,400 411 411 453 411 40,350 40,400 453 444 514 444 34,400 34,450 379 379 393 379 37,400 37,450 412 412 454 412 40,400 40,450 454 445 515 445 34,450 34,500 379 379 394 379 37,450 37,500 412 412 455 412 40,450 40,500 455 445 516 445 34,500 34,550 380 380 395 380 37,500 37,550 413 413 456 413 40,500 40,550 456 446 517 446 34,550 34,600 380 380 396 380 37,550 37,600 413 413 457 413 40,550 40,600 457 446 518 446 34,600 34,650 381 381 397 381 37,600 37,650 414 414 458 414 40,600 40,650 458 447 519 447 34,650 34,700 381 381 398 381 37,650 37,700 414 414 459 414 40,650 40,700 459 447 520 447 34,700 34,750 382 382 399 382 37,700 37,750 415 415 460 415 40,700 40,750 460 448 521 448 34,750 34,800 383 383 400 383 37,750 37,800 416 416 461 416 40,750 40,800 461 449 522 449 34,800 34,850 383 383 401 383 37,800 37,850 416 416 462 416 40,800 40,850 462 449 523 449 34,850 34,900 384 384 402 384 37,850 37,900 417 417 463 417 40,850 40,900 463 450 524 450 34,900 34,950 384 384 403 384 37,900 37,950 417 417 464 417 40,900 40,950 464 450 525 450 34,950 35,000 385 385 404 385 37,950 38,000 418 418 465 418 40,950 41,000 465 451 526 451

*If a Qualifying widow(er), use the Married filing jointly column.

Your tax is-

32,000 35,000 38,000

33,000 36,000

34,000 37,000 40,000

39,000

Your tax is- Your tax is-

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Tax Table—Continued

North Dakota24

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

41,000 41,050 466 451 527 451 44,000 44,050 527 484 588 484 47,000 47,050 588 517 650 517 41,050 41,100 467 452 528 452 44,050 44,100 528 485 589 485 47,050 47,100 590 518 651 518 41,100 41,150 468 452 529 452 44,100 44,150 529 485 590 485 47,100 47,150 591 518 652 518 41,150 41,200 469 453 530 453 44,150 44,200 530 486 591 486 47,150 47,200 592 519 653 519 41,200 41,250 470 453 531 453 44,200 44,250 531 486 592 486 47,200 47,250 593 519 654 519 41,250 41,300 471 454 532 454 44,250 44,300 532 487 593 487 47,250 47,300 594 520 655 520 41,300 41,350 472 455 533 455 44,300 44,350 533 488 595 488 47,300 47,350 595 521 656 521 41,350 41,400 473 455 534 455 44,350 44,400 534 488 596 488 47,350 47,400 596 521 657 521 41,400 41,450 474 456 535 456 44,400 44,450 535 489 597 489 47,400 47,450 597 522 658 522 41,450 41,500 475 456 536 456 44,450 44,500 536 489 598 489 47,450 47,500 598 522 659 522 41,500 41,550 476 457 537 457 44,500 44,550 537 490 599 490 47,500 47,550 599 523 660 523 41,550 41,600 477 457 538 457 44,550 44,600 539 490 600 490 47,550 47,600 600 523 661 523 41,600 41,650 478 458 539 458 44,600 44,650 540 491 601 491 47,600 47,650 601 524 662 524 41,650 41,700 479 458 540 458 44,650 44,700 541 491 602 491 47,650 47,700 602 524 663 524 41,700 41,750 480 459 541 459 44,700 44,750 542 492 603 492 47,700 47,750 603 525 664 525 41,750 41,800 481 460 542 460 44,750 44,800 543 493 604 493 47,750 47,800 604 526 665 526 41,800 41,850 482 460 544 460 44,800 44,850 544 493 605 493 47,800 47,850 605 526 666 526 41,850 41,900 483 461 545 461 44,850 44,900 545 494 606 494 47,850 47,900 606 527 667 527 41,900 41,950 484 461 546 461 44,900 44,950 546 494 607 494 47,900 47,950 607 527 668 527 41,950 42,000 485 462 547 462 44,950 45,000 547 495 608 495 47,950 48,000 608 528 669 528

42,000 42,050 486 462 548 462 45,000 45,050 548 495 609 495 48,000 48,050 609 528 670 528 42,050 42,100 488 463 549 463 45,050 45,100 549 496 610 496 48,050 48,100 610 529 671 529 42,100 42,150 489 463 550 463 45,100 45,150 550 496 611 496 48,100 48,150 611 529 672 529 42,150 42,200 490 464 551 464 45,150 45,200 551 497 612 497 48,150 48,200 612 530 673 530 42,200 42,250 491 464 552 464 45,200 45,250 552 497 613 497 48,200 48,250 613 530 674 530 42,250 42,300 492 465 553 465 45,250 45,300 553 498 614 498 48,250 48,300 614 531 675 531 42,300 42,350 493 466 554 466 45,300 45,350 554 499 615 499 48,300 48,350 615 532 676 532 42,350 42,400 494 466 555 466 45,350 45,400 555 499 616 499 48,350 48,400 616 532 677 532 42,400 42,450 495 467 556 467 45,400 45,450 556 500 617 500 48,400 48,450 617 533 678 533 42,450 42,500 496 467 557 467 45,450 45,500 557 500 618 500 48,450 48,500 618 533 679 533 42,500 42,550 497 468 558 468 45,500 45,550 558 501 619 501 48,500 48,550 619 534 680 534 42,550 42,600 498 468 559 468 45,550 45,600 559 501 620 501 48,550 48,600 620 534 681 534 42,600 42,650 499 469 560 469 45,600 45,650 560 502 621 502 48,600 48,650 621 535 682 535 42,650 42,700 500 469 561 469 45,650 45,700 561 502 622 502 48,650 48,700 622 535 683 535 42,700 42,750 501 470 562 470 45,700 45,750 562 503 623 503 48,700 48,750 623 536 684 536 42,750 42,800 502 471 563 471 45,750 45,800 563 504 624 504 48,750 48,800 624 537 685 537 42,800 42,850 503 471 564 471 45,800 45,850 564 504 625 504 48,800 48,850 625 537 686 537 42,850 42,900 504 472 565 472 45,850 45,900 565 505 626 505 48,850 48,900 626 538 687 538 42,900 42,950 505 472 566 472 45,900 45,950 566 505 627 505 48,900 48,950 627 538 688 538 42,950 43,000 506 473 567 473 45,950 46,000 567 506 628 506 48,950 49,000 628 539 689 539

43,000 43,050 507 473 568 473 46,000 46,050 568 506 629 506 49,000 49,050 629 539 690 539 43,050 43,100 508 474 569 474 46,050 46,100 569 507 630 507 49,050 49,100 630 540 691 540 43,100 43,150 509 474 570 474 46,100 46,150 570 507 631 507 49,100 49,150 631 540 692 540 43,150 43,200 510 475 571 475 46,150 46,200 571 508 632 508 49,150 49,200 632 541 693 541 43,200 43,250 511 475 572 475 46,200 46,250 572 508 633 508 49,200 49,250 633 541 694 541 43,250 43,300 512 476 573 476 46,250 46,300 573 509 634 509 49,250 49,300 634 542 695 542 43,300 43,350 513 477 574 477 46,300 46,350 574 510 635 510 49,300 49,350 635 543 697 543 43,350 43,400 514 477 575 477 46,350 46,400 575 510 636 510 49,350 49,400 636 543 698 543 43,400 43,450 515 478 576 478 46,400 46,450 576 511 637 511 49,400 49,450 637 544 699 544 43,450 43,500 516 478 577 478 46,450 46,500 577 511 638 511 49,450 49,500 638 544 700 544 43,500 43,550 517 479 578 479 46,500 46,550 578 512 639 512 49,500 49,550 639 545 701 545 43,550 43,600 518 479 579 479 46,550 46,600 579 512 640 512 49,550 49,600 641 545 702 545 43,600 43,650 519 480 580 480 46,600 46,650 580 513 641 513 49,600 49,650 642 546 703 546 43,650 43,700 520 480 581 480 46,650 46,700 581 513 642 513 49,650 49,700 643 546 704 546 43,700 43,750 521 481 582 481 46,700 46,750 582 514 643 514 49,700 49,750 644 547 705 547 43,750 43,800 522 482 583 482 46,750 46,800 583 515 644 515 49,750 49,800 645 548 706 548 43,800 43,850 523 482 584 482 46,800 46,850 584 515 646 515 49,800 49,850 646 548 707 548 43,850 43,900 524 483 585 483 46,850 46,900 585 516 647 516 49,850 49,900 647 549 708 549 43,900 43,950 525 483 586 483 46,900 46,950 586 516 648 516 49,900 49,950 648 549 709 549 43,950 44,000 526 484 587 484 46,950 47,000 587 517 649 517 49,950 50,000 649 550 710 550

Your tax is-

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Tax Table—Continued

Your tax is- Your tax is-

47,000

*If a Qualifying widow(er), use the Married filing jointly column.

42,000 45,000

43,000 46,000 49,000

48,000

41,000 44,000

North Dakota 25

2019

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

50,000 50,050 650 550 711 550 53,000 53,050 711 583 772 585 56,000 56,050 772 616 833 646 50,050 50,100 651 551 712 551 53,050 53,100 712 584 773 586 56,050 56,100 773 617 834 647 50,100 50,150 652 551 713 551 53,100 53,150 713 584 774 587 56,100 56,150 774 617 835 648 50,150 50,200 653 552 714 552 53,150 53,200 714 585 775 588 56,150 56,200 775 618 836 649 50,200 50,250 654 552 715 552 53,200 53,250 715 585 776 589 56,200 56,250 776 618 837 650 50,250 50,300 655 553 716 553 53,250 53,300 716 586 777 590 56,250 56,300 777 619 838 651 50,300 50,350 656 554 717 554 53,300 53,350 717 587 778 591 56,300 56,350 778 620 839 652 50,350 50,400 657 554 718 554 53,350 53,400 718 587 779 592 56,350 56,400 779 620 840 653 50,400 50,450 658 555 719 555 53,400 53,450 719 588 780 593 56,400 56,450 780 621 841 654 50,450 50,500 659 555 720 555 53,450 53,500 720 588 781 594 56,450 56,500 781 621 842 655 50,500 50,550 660 556 721 556 53,500 53,550 721 589 782 595 56,500 56,550 782 622 843 656 50,550 50,600 661 556 722 556 53,550 53,600 722 589 783 596 56,550 56,600 783 622 844 657 50,600 50,650 662 557 723 557 53,600 53,650 723 590 784 597 56,600 56,650 784 623 845 658 50,650 50,700 663 557 724 557 53,650 53,700 724 590 785 598 56,650 56,700 785 623 846 659 50,700 50,750 664 558 725 558 53,700 53,750 725 591 786 599 56,700 56,750 786 624 847 660 50,750 50,800 665 559 726 559 53,750 53,800 726 592 787 600 56,750 56,800 787 625 848 661 50,800 50,850 666 559 727 559 53,800 53,850 727 592 788 601 56,800 56,850 788 625 850 662 50,850 50,900 667 560 728 560 53,850 53,900 728 593 789 602 56,850 56,900 789 626 851 663 50,900 50,950 668 560 729 560 53,900 53,950 729 593 790 603 56,900 56,950 790 626 852 664 50,950 51,000 669 561 730 561 53,950 54,000 730 594 791 604 56,950 57,000 791 627 853 666

51,000 51,050 670 561 731 561 54,000 54,050 731 594 792 605 57,000 57,050 792 627 854 667 51,050 51,100 671 562 732 562 54,050 54,100 732 595 793 606 57,050 57,100 794 628 855 668 51,100 51,150 672 562 733 562 54,100 54,150 733 595 794 607 57,100 57,150 795 628 856 669 51,150 51,200 673 563 734 563 54,150 54,200 734 596 795 608 57,150 57,200 796 629 857 670 51,200 51,250 674 563 735 563 54,200 54,250 735 596 796 609 57,200 57,250 797 629 858 671 51,250 51,300 675 564 736 564 54,250 54,300 736 597 797 610 57,250 57,300 798 630 859 672 51,300 51,350 676 565 737 565 54,300 54,350 737 598 799 611 57,300 57,350 799 631 860 673 51,350 51,400 677 565 738 565 54,350 54,400 738 598 800 612 57,350 57,400 800 631 861 674 51,400 51,450 678 566 739 566 54,400 54,450 739 599 801 613 57,400 57,450 801 632 862 675 51,450 51,500 679 566 740 566 54,450 54,500 740 599 802 615 57,450 57,500 802 632 863 676 51,500 51,550 680 567 741 567 54,500 54,550 741 600 803 616 57,500 57,550 803 633 864 677 51,550 51,600 681 567 742 567 54,550 54,600 743 600 804 617 57,550 57,600 804 633 865 678 51,600 51,650 682 568 743 568 54,600 54,650 744 601 805 618 57,600 57,650 805 634 866 679 51,650 51,700 683 568 744 568 54,650 54,700 745 601 806 619 57,650 57,700 806 634 867 680 51,700 51,750 684 569 745 569 54,700 54,750 746 602 807 620 57,700 57,750 807 635 868 681 51,750 51,800 685 570 746 570 54,750 54,800 747 603 808 621 57,750 57,800 808 636 869 682 51,800 51,850 686 570 748 570 54,800 54,850 748 603 809 622 57,800 57,850 809 636 870 683 51,850 51,900 687 571 749 571 54,850 54,900 749 604 810 623 57,850 57,900 810 637 871 684 51,900 51,950 688 571 750 571 54,900 54,950 750 604 811 624 57,900 57,950 811 637 872 685 51,950 52,000 689 572 751 572 54,950 55,000 751 605 812 625 57,950 58,000 812 638 873 686

52,000 52,050 690 572 752 572 55,000 55,050 752 605 813 626 58,000 58,050 813 638 874 687 52,050 52,100 692 573 753 573 55,050 55,100 753 606 814 627 58,050 58,100 814 639 875 688 52,100 52,150 693 573 754 573 55,100 55,150 754 606 815 628 58,100 58,150 815 639 876 689 52,150 52,200 694 574 755 574 55,150 55,200 755 607 816 629 58,150 58,200 816 640 877 690 52,200 52,250 695 574 756 574 55,200 55,250 756 607 817 630 58,200 58,250 817 640 878 691 52,250 52,300 696 575 757 575 55,250 55,300 757 608 818 631 58,250 58,300 818 641 879 692 52,300 52,350 697 576 758 576 55,300 55,350 758 609 819 632 58,300 58,350 819 642 880 693 52,350 52,400 698 576 759 576 55,350 55,400 759 609 820 633 58,350 58,400 820 642 881 694 52,400 52,450 699 577 760 577 55,400 55,450 760 610 821 634 58,400 58,450 821 643 882 695 52,450 52,500 700 577 761 577 55,450 55,500 761 610 822 635 58,450 58,500 822 643 883 696 52,500 52,550 701 578 762 578 55,500 55,550 762 611 823 636 58,500 58,550 823 644 884 697 52,550 52,600 702 578 763 578 55,550 55,600 763 611 824 637 58,550 58,600 824 644 885 698 52,600 52,650 703 579 764 579 55,600 55,650 764 612 825 638 58,600 58,650 825 645 886 699 52,650 52,700 704 579 765 579 55,650 55,700 765 612 826 639 58,650 58,700 826 645 887 700 52,700 52,750 705 580 766 580 55,700 55,750 766 613 827 640 58,700 58,750 827 646 888 701 52,750 52,800 706 581 767 581 55,750 55,800 767 614 828 641 58,750 58,800 828 647 889 702 52,800 52,850 707 581 768 581 55,800 55,850 768 614 829 642 58,800 58,850 829 647 890 703 52,850 52,900 708 582 769 582 55,850 55,900 769 615 830 643 58,850 58,900 830 648 891 704 52,900 52,950 709 582 770 583 55,900 55,950 770 615 831 644 58,900 58,950 831 648 892 705 52,950 53,000 710 583 771 584 55,950 56,000 771 616 832 645 58,950 59,000 832 649 893 706

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Tax Table—Continued

Your tax is- Your tax is- Your tax is-

50,000 53,000

51,000 54,000

52,000 55,000 58,000

57,000

56,000

*If a Qualifying widow(er), use the Married filing jointly column.

North Dakota26

2019 Tax Table—Continued

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

59,000 59,050 833 649 894 707 62,000 62,050 894 682 956 769 65,000 65,050 956 715 1,017 830 59,050 59,100 834 650 895 708 62,050 62,100 896 683 957 770 65,050 65,100 957 716 1,018 831 59,100 59,150 835 650 896 709 62,100 62,150 897 683 958 771 65,100 65,150 958 716 1,019 832 59,150 59,200 836 651 897 710 62,150 62,200 898 684 959 772 65,150 65,200 959 717 1,020 833 59,200 59,250 837 651 898 711 62,200 62,250 899 684 960 773 65,200 65,250 960 717 1,021 834 59,250 59,300 838 652 899 712 62,250 62,300 900 685 961 774 65,250 65,300 961 718 1,022 835 59,300 59,350 839 653 901 713 62,300 62,350 901 686 962 775 65,300 65,350 962 719 1,023 836 59,350 59,400 840 653 902 714 62,350 62,400 902 686 963 776 65,350 65,400 963 719 1,024 837 59,400 59,450 841 654 903 715 62,400 62,450 903 687 964 777 65,400 65,450 964 720 1,025 838 59,450 59,500 842 654 904 717 62,450 62,500 904 687 965 778 65,450 65,500 965 720 1,026 839 59,500 59,550 843 655 905 718 62,500 62,550 905 688 966 779 65,500 65,550 966 721 1,027 840 59,550 59,600 845 655 906 719 62,550 62,600 906 688 967 780 65,550 65,600 967 721 1,028 841 59,600 59,650 846 656 907 720 62,600 62,650 907 689 968 781 65,600 65,650 968 722 1,029 842 59,650 59,700 847 656 908 721 62,650 62,700 908 689 969 782 65,650 65,700 969 722 1,030 843 59,700 59,750 848 657 909 722 62,700 62,750 909 690 970 783 65,700 65,750 970 723 1,031 844 59,750 59,800 849 658 910 723 62,750 62,800 910 691 971 784 65,750 65,800 971 724 1,032 845 59,800 59,850 850 658 911 724 62,800 62,850 911 691 972 785 65,800 65,850 972 724 1,033 846 59,850 59,900 851 659 912 725 62,850 62,900 912 692 973 786 65,850 65,900 973 725 1,034 847 59,900 59,950 852 659 913 726 62,900 62,950 913 692 974 787 65,900 65,950 974 725 1,035 848 59,950 60,000 853 660 914 727 62,950 63,000 914 693 975 788 65,950 66,000 975 726 1,036 849

60,000 60,050 854 660 915 728 63,000 63,050 915 693 976 789 66,000 66,050 976 727 1,037 850 60,050 60,100 855 661 916 729 63,050 63,100 916 694 977 790 66,050 66,100 977 728 1,038 851 60,100 60,150 856 661 917 730 63,100 63,150 917 694 978 791 66,100 66,150 978 729 1,039 852 60,150 60,200 857 662 918 731 63,150 63,200 918 695 979 792 66,150 66,200 979 731 1,040 853 60,200 60,250 858 662 919 732 63,200 63,250 919 695 980 793 66,200 66,250 980 732 1,041 854 60,250 60,300 859 663 920 733 63,250 63,300 920 696 981 794 66,250 66,300 981 733 1,042 855 60,300 60,350 860 664 921 734 63,300 63,350 921 697 982 795 66,300 66,350 982 734 1,043 856 60,350 60,400 861 664 922 735 63,350 63,400 922 697 983 796 66,350 66,400 983 735 1,044 857 60,400 60,450 862 665 923 736 63,400 63,450 923 698 984 797 66,400 66,450 984 736 1,045 858 60,450 60,500 863 665 924 737 63,450 63,500 924 698 985 798 66,450 66,500 985 737 1,046 859 60,500 60,550 864 666 925 738 63,500 63,550 925 699 986 799 66,500 66,550 986 738 1,047 860 60,550 60,600 865 666 926 739 63,550 63,600 926 699 987 800 66,550 66,600 987 739 1,048 861 60,600 60,650 866 667 927 740 63,600 63,650 927 700 988 801 66,600 66,650 988 740 1,049 862 60,650 60,700 867 667 928 741 63,650 63,700 928 700 989 802 66,650 66,700 989 741 1,050 863 60,700 60,750 868 668 929 742 63,700 63,750 929 701 990 803 66,700 66,750 990 742 1,051 864 60,750 60,800 869 669 930 743 63,750 63,800 930 702 991 804 66,750 66,800 991 743 1,052 865 60,800 60,850 870 669 931 744 63,800 63,850 931 702 992 805 66,800 66,850 992 744 1,054 866 60,850 60,900 871 670 932 745 63,850 63,900 932 703 993 806 66,850 66,900 993 745 1,055 867 60,900 60,950 872 670 933 746 63,900 63,950 933 703 994 807 66,900 66,950 994 746 1,056 868 60,950 61,000 873 671 934 747 63,950 64,000 934 704 995 808 66,950 67,000 995 747 1,057 870

61,000 61,050 874 671 935 748 64,000 64,050 935 704 996 809 67,000 67,050 996 748 1,058 871 61,050 61,100 875 672 936 749 64,050 64,100 936 705 997 810 67,050 67,100 998 749 1,059 872 61,100 61,150 876 672 937 750 64,100 64,150 937 705 998 811 67,100 67,150 999 750 1,060 873 61,150 61,200 877 673 938 751 64,150 64,200 938 706 999 812 67,150 67,200 1,000 751 1,061 874 61,200 61,250 878 673 939 752 64,200 64,250 939 706 1,000 813 67,200 67,250 1,001 752 1,062 875 61,250 61,300 879 674 940 753 64,250 64,300 940 707 1,001 814 67,250 67,300 1,002 753 1,063 876 61,300 61,350 880 675 941 754 64,300 64,350 941 708 1,003 815 67,300 67,350 1,003 754 1,064 877 61,350 61,400 881 675 942 755 64,350 64,400 942 708 1,004 816 67,350 67,400 1,004 755 1,065 878 61,400 61,450 882 676 943 756 64,400 64,450 943 709 1,005 817 67,400 67,450 1,005 756 1,066 879 61,450 61,500 883 676 944 757 64,450 64,500 944 709 1,006 819 67,450 67,500 1,006 757 1,067 880 61,500 61,550 884 677 945 758 64,500 64,550 945 710 1,007 820 67,500 67,550 1,007 758 1,068 881 61,550 61,600 885 677 946 759 64,550 64,600 947 710 1,008 821 67,550 67,600 1,008 759 1,069 882 61,600 61,650 886 678 947 760 64,600 64,650 948 711 1,009 822 67,600 67,650 1,009 760 1,070 883 61,650 61,700 887 678 948 761 64,650 64,700 949 711 1,010 823 67,650 67,700 1,010 761 1,071 884 61,700 61,750 888 679 949 762 64,700 64,750 950 712 1,011 824 67,700 67,750 1,011 762 1,072 885 61,750 61,800 889 680 950 763 64,750 64,800 951 713 1,012 825 67,750 67,800 1,012 763 1,073 886 61,800 61,850 890 680 952 764 64,800 64,850 952 713 1,013 826 67,800 67,850 1,013 764 1,074 887 61,850 61,900 891 681 953 765 64,850 64,900 953 714 1,014 827 67,850 67,900 1,014 765 1,075 888 61,900 61,950 892 681 954 766 64,900 64,950 954 714 1,015 828 67,900 67,950 1,015 766 1,076 889 61,950 62,000 893 682 955 768 64,950 65,000 955 715 1,016 829 67,950 68,000 1,016 767 1,077 890

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

60,000 63,000

61,000 64,000 67,000

66,000

Your tax is- Your tax is- Your tax is-

59,000 62,000 65,000

*If a Qualifying widow(er), use the Married filing jointly column.

And your filing status is— If your ND taxable income is—

And your filing status is—

North Dakota 27

2019 Tax Table—Continued

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

68,000 68,050 1,017 768 1,078 891 71,000 71,050 1,078 829 1,139 952 74,000 74,050 1,139 891 1,200 1,013 68,050 68,100 1,018 769 1,079 892 71,050 71,100 1,079 830 1,140 953 74,050 74,100 1,140 892 1,201 1,014 68,100 68,150 1,019 770 1,080 893 71,100 71,150 1,080 831 1,141 954 74,100 74,150 1,141 893 1,202 1,015 68,150 68,200 1,020 771 1,081 894 71,150 71,200 1,081 833 1,142 955 74,150 74,200 1,142 894 1,203 1,016 68,200 68,250 1,021 772 1,082 895 71,200 71,250 1,082 834 1,143 956 74,200 74,250 1,143 895 1,204 1,017 68,250 68,300 1,022 773 1,083 896 71,250 71,300 1,083 835 1,144 957 74,250 74,300 1,144 896 1,205 1,018 68,300 68,350 1,023 774 1,084 897 71,300 71,350 1,084 836 1,145 958 74,300 74,350 1,145 897 1,207 1,019 68,350 68,400 1,024 775 1,085 898 71,350 71,400 1,085 837 1,146 959 74,350 74,400 1,146 898 1,208 1,020 68,400 68,450 1,025 776 1,086 899 71,400 71,450 1,086 838 1,147 960 74,400 74,450 1,147 899 1,209 1,021 68,450 68,500 1,026 777 1,087 900 71,450 71,500 1,087 839 1,148 961 74,450 74,500 1,148 900 1,210 1,023 68,500 68,550 1,027 778 1,088 901 71,500 71,550 1,088 840 1,149 962 74,500 74,550 1,149 901 1,211 1,024 68,550 68,600 1,028 779 1,089 902 71,550 71,600 1,089 841 1,150 963 74,550 74,600 1,151 902 1,212 1,025 68,600 68,650 1,029 780 1,090 903 71,600 71,650 1,090 842 1,151 964 74,600 74,650 1,152 903 1,213 1,026 68,650 68,700 1,030 782 1,091 904 71,650 71,700 1,091 843 1,152 965 74,650 74,700 1,153 904 1,214 1,027 68,700 68,750 1,031 783 1,092 905 71,700 71,750 1,092 844 1,153 966 74,700 74,750 1,154 905 1,215 1,028 68,750 68,800 1,032 784 1,093 906 71,750 71,800 1,093 845 1,154 967 74,750 74,800 1,155 906 1,216 1,029 68,800 68,850 1,033 785 1,094 907 71,800 71,850 1,094 846 1,156 968 74,800 74,850 1,156 907 1,217 1,030 68,850 68,900 1,034 786 1,095 908 71,850 71,900 1,095 847 1,157 969 74,850 74,900 1,157 908 1,218 1,031 68,900 68,950 1,035 787 1,096 909 71,900 71,950 1,096 848 1,158 970 74,900 74,950 1,158 909 1,219 1,032 68,950 69,000 1,036 788 1,097 910 71,950 72,000 1,097 849 1,159 972 74,950 75,000 1,159 910 1,220 1,033

69,000 69,050 1,037 789 1,098 911 72,000 72,050 1,098 850 1,160 973 75,000 75,050 1,160 911 1,221 1,034 69,050 69,100 1,038 790 1,099 912 72,050 72,100 1,100 851 1,161 974 75,050 75,100 1,161 912 1,222 1,035 69,100 69,150 1,039 791 1,100 913 72,100 72,150 1,101 852 1,162 975 75,100 75,150 1,162 913 1,223 1,036 69,150 69,200 1,040 792 1,101 914 72,150 72,200 1,102 853 1,163 976 75,150 75,200 1,163 914 1,224 1,037 69,200 69,250 1,041 793 1,102 915 72,200 72,250 1,103 854 1,164 977 75,200 75,250 1,164 915 1,225 1,038 69,250 69,300 1,042 794 1,103 916 72,250 72,300 1,104 855 1,165 978 75,250 75,300 1,165 916 1,226 1,039 69,300 69,350 1,043 795 1,105 917 72,300 72,350 1,105 856 1,166 979 75,300 75,350 1,166 917 1,227 1,040 69,350 69,400 1,044 796 1,106 918 72,350 72,400 1,106 857 1,167 980 75,350 75,400 1,167 918 1,228 1,041 69,400 69,450 1,045 797 1,107 919 72,400 72,450 1,107 858 1,168 981 75,400 75,450 1,168 919 1,229 1,042 69,450 69,500 1,046 798 1,108 921 72,450 72,500 1,108 859 1,169 982 75,450 75,500 1,169 920 1,230 1,043 69,500 69,550 1,047 799 1,109 922 72,500 72,550 1,109 860 1,170 983 75,500 75,550 1,170 921 1,231 1,044 69,550 69,600 1,049 800 1,110 923 72,550 72,600 1,110 861 1,171 984 75,550 75,600 1,171 922 1,232 1,045 69,600 69,650 1,050 801 1,111 924 72,600 72,650 1,111 862 1,172 985 75,600 75,650 1,172 923 1,233 1,046 69,650 69,700 1,051 802 1,112 925 72,650 72,700 1,112 863 1,173 986 75,650 75,700 1,173 924 1,234 1,047 69,700 69,750 1,052 803 1,113 926 72,700 72,750 1,113 864 1,174 987 75,700 75,750 1,174 925 1,235 1,048 69,750 69,800 1,053 804 1,114 927 72,750 72,800 1,114 865 1,175 988 75,750 75,800 1,175 926 1,236 1,049 69,800 69,850 1,054 805 1,115 928 72,800 72,850 1,115 866 1,176 989 75,800 75,850 1,176 927 1,237 1,050 69,850 69,900 1,055 806 1,116 929 72,850 72,900 1,116 867 1,177 990 75,850 75,900 1,177 928 1,238 1,051 69,900 69,950 1,056 807 1,117 930 72,900 72,950 1,117 868 1,178 991 75,900 75,950 1,178 929 1,239 1,052 69,950 70,000 1,057 808 1,118 931 72,950 73,000 1,118 869 1,179 992 75,950 76,000 1,179 930 1,240 1,053

70,000 70,050 1,058 809 1,119 932 73,000 73,050 1,119 870 1,180 993 76,000 76,050 1,180 931 1,241 1,054 70,050 70,100 1,059 810 1,120 933 73,050 73,100 1,120 871 1,181 994 76,050 76,100 1,181 932 1,242 1,055 70,100 70,150 1,060 811 1,121 934 73,100 73,150 1,121 872 1,182 995 76,100 76,150 1,182 933 1,243 1,056 70,150 70,200 1,061 812 1,122 935 73,150 73,200 1,122 873 1,183 996 76,150 76,200 1,183 935 1,244 1,057 70,200 70,250 1,062 813 1,123 936 73,200 73,250 1,123 874 1,184 997 76,200 76,250 1,184 936 1,245 1,058 70,250 70,300 1,063 814 1,124 937 73,250 73,300 1,124 875 1,185 998 76,250 76,300 1,185 937 1,246 1,059 70,300 70,350 1,064 815 1,125 938 73,300 73,350 1,125 876 1,186 999 76,300 76,350 1,186 938 1,247 1,060 70,350 70,400 1,065 816 1,126 939 73,350 73,400 1,126 877 1,187 1,000 76,350 76,400 1,187 939 1,248 1,061 70,400 70,450 1,066 817 1,127 940 73,400 73,450 1,127 878 1,188 1,001 76,400 76,450 1,188 940 1,249 1,062 70,450 70,500 1,067 818 1,128 941 73,450 73,500 1,128 879 1,189 1,002 76,450 76,500 1,189 941 1,250 1,063 70,500 70,550 1,068 819 1,129 942 73,500 73,550 1,129 880 1,190 1,003 76,500 76,550 1,190 942 1,251 1,064 70,550 70,600 1,069 820 1,130 943 73,550 73,600 1,130 881 1,191 1,004 76,550 76,600 1,191 943 1,252 1,065 70,600 70,650 1,070 821 1,131 944 73,600 73,650 1,131 882 1,192 1,005 76,600 76,650 1,192 944 1,253 1,066 70,650 70,700 1,071 822 1,132 945 73,650 73,700 1,132 884 1,193 1,006 76,650 76,700 1,193 945 1,254 1,067 70,700 70,750 1,072 823 1,133 946 73,700 73,750 1,133 885 1,194 1,007 76,700 76,750 1,194 946 1,255 1,068 70,750 70,800 1,073 824 1,134 947 73,750 73,800 1,134 886 1,195 1,008 76,750 76,800 1,195 947 1,256 1,069 70,800 70,850 1,074 825 1,135 948 73,800 73,850 1,135 887 1,196 1,009 76,800 76,850 1,196 948 1,258 1,070 70,850 70,900 1,075 826 1,136 949 73,850 73,900 1,136 888 1,197 1,010 76,850 76,900 1,197 949 1,259 1,071 70,900 70,950 1,076 827 1,137 950 73,900 73,950 1,137 889 1,198 1,011 76,900 76,950 1,198 950 1,260 1,072 70,950 71,000 1,077 828 1,138 951 73,950 74,000 1,138 890 1,199 1,012 76,950 77,000 1,199 951 1,261 1,074

And your filing status is— If your ND taxable income is—

If your ND taxable income is—

*If a Qualifying widow(er), use the Married filing jointly column.

Your tax is-

68,000 71,000

69,000 72,000

70,000 73,000

74,000

76,000

75,000

And your filing status is— If your ND taxable income is—

And your filing status is—

Your tax is- Your tax is-

North Dakota28

2019 Tax Table—Continued

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

77,000 77,050 1,200 952 1,262 1,075 80,000 80,050 1,262 1,013 1,324 1,136 83,000 83,050 1,323 1,074 1,392 1,197 77,050 77,100 1,202 953 1,263 1,076 80,050 80,100 1,263 1,014 1,325 1,137 83,050 83,100 1,324 1,075 1,393 1,198 77,100 77,150 1,203 954 1,264 1,077 80,100 80,150 1,264 1,015 1,326 1,138 83,100 83,150 1,325 1,076 1,394 1,199 77,150 77,200 1,204 955 1,265 1,078 80,150 80,200 1,265 1,016 1,327 1,139 83,150 83,200 1,326 1,077 1,395 1,200 77,200 77,250 1,205 956 1,266 1,079 80,200 80,250 1,266 1,017 1,328 1,140 83,200 83,250 1,327 1,078 1,396 1,201 77,250 77,300 1,206 957 1,267 1,080 80,250 80,300 1,267 1,018 1,329 1,141 83,250 83,300 1,328 1,079 1,398 1,202 77,300 77,350 1,207 958 1,268 1,081 80,300 80,350 1,268 1,019 1,331 1,142 83,300 83,350 1,329 1,080 1,399 1,203 77,350 77,400 1,208 959 1,269 1,082 80,350 80,400 1,269 1,020 1,332 1,143 83,350 83,400 1,330 1,081 1,400 1,204 77,400 77,450 1,209 960 1,270 1,083 80,400 80,450 1,270 1,021 1,333 1,144 83,400 83,450 1,331 1,082 1,401 1,205 77,450 77,500 1,210 961 1,271 1,084 80,450 80,500 1,271 1,022 1,334 1,145 83,450 83,500 1,332 1,083 1,402 1,206 77,500 77,550 1,211 962 1,272 1,085 80,500 80,550 1,272 1,023 1,335 1,146 83,500 83,550 1,333 1,084 1,403 1,207 77,550 77,600 1,212 963 1,273 1,086 80,550 80,600 1,273 1,024 1,336 1,147 83,550 83,600 1,334 1,085 1,404 1,208 77,600 77,650 1,213 964 1,274 1,087 80,600 80,650 1,274 1,025 1,337 1,148 83,600 83,650 1,335 1,086 1,405 1,209 77,650 77,700 1,214 965 1,275 1,088 80,650 80,700 1,275 1,026 1,339 1,149 83,650 83,700 1,336 1,088 1,407 1,210 77,700 77,750 1,215 966 1,276 1,089 80,700 80,750 1,276 1,027 1,340 1,150 83,700 83,750 1,337 1,089 1,408 1,211 77,750 77,800 1,216 967 1,277 1,090 80,750 80,800 1,277 1,028 1,341 1,151 83,750 83,800 1,338 1,090 1,409 1,212 77,800 77,850 1,217 968 1,278 1,091 80,800 80,850 1,278 1,029 1,342 1,152 83,800 83,850 1,339 1,091 1,410 1,213 77,850 77,900 1,218 969 1,279 1,092 80,850 80,900 1,279 1,030 1,343 1,153 83,850 83,900 1,340 1,092 1,411 1,214 77,900 77,950 1,219 970 1,280 1,093 80,900 80,950 1,280 1,031 1,344 1,154 83,900 83,950 1,341 1,093 1,412 1,215 77,950 78,000 1,220 971 1,281 1,094 80,950 81,000 1,281 1,032 1,345 1,155 83,950 84,000 1,342 1,094 1,413 1,216

78,000 78,050 1,221 972 1,282 1,095 81,000 81,050 1,282 1,033 1,346 1,156 84,000 84,050 1,343 1,095 1,415 1,217 78,050 78,100 1,222 973 1,283 1,096 81,050 81,100 1,283 1,034 1,348 1,157 84,050 84,100 1,344 1,096 1,416 1,218 78,100 78,150 1,223 974 1,284 1,097 81,100 81,150 1,284 1,035 1,349 1,158 84,100 84,150 1,345 1,097 1,417 1,219 78,150 78,200 1,224 975 1,285 1,098 81,150 81,200 1,285 1,037 1,350 1,159 84,150 84,200 1,346 1,098 1,418 1,220 78,200 78,250 1,225 976 1,286 1,099 81,200 81,250 1,286 1,038 1,351 1,160 84,200 84,250 1,347 1,099 1,419 1,221 78,250 78,300 1,226 977 1,287 1,100 81,250 81,300 1,287 1,039 1,352 1,161 84,250 84,300 1,348 1,100 1,420 1,222 78,300 78,350 1,227 978 1,288 1,101 81,300 81,350 1,288 1,040 1,353 1,162 84,300 84,350 1,349 1,101 1,421 1,223 78,350 78,400 1,228 979 1,289 1,102 81,350 81,400 1,289 1,041 1,354 1,163 84,350 84,400 1,350 1,102 1,423 1,224 78,400 78,450 1,229 980 1,290 1,103 81,400 81,450 1,290 1,042 1,356 1,164 84,400 84,450 1,351 1,103 1,424 1,225 78,450 78,500 1,230 981 1,291 1,104 81,450 81,500 1,291 1,043 1,357 1,165 84,450 84,500 1,352 1,104 1,425 1,227 78,500 78,550 1,231 982 1,292 1,105 81,500 81,550 1,292 1,044 1,358 1,166 84,500 84,550 1,353 1,105 1,426 1,228 78,550 78,600 1,232 983 1,293 1,106 81,550 81,600 1,293 1,045 1,359 1,167 84,550 84,600 1,355 1,106 1,427 1,229 78,600 78,650 1,233 984 1,294 1,107 81,600 81,650 1,294 1,046 1,360 1,168 84,600 84,650 1,356 1,107 1,428 1,230 78,650 78,700 1,234 986 1,295 1,108 81,650 81,700 1,295 1,047 1,361 1,169 84,650 84,700 1,357 1,108 1,429 1,231 78,700 78,750 1,235 987 1,296 1,109 81,700 81,750 1,296 1,048 1,362 1,170 84,700 84,750 1,358 1,109 1,430 1,232 78,750 78,800 1,236 988 1,297 1,110 81,750 81,800 1,297 1,049 1,363 1,171 84,750 84,800 1,359 1,110 1,432 1,233 78,800 78,850 1,237 989 1,298 1,111 81,800 81,850 1,298 1,050 1,365 1,172 84,800 84,850 1,360 1,111 1,433 1,234 78,850 78,900 1,238 990 1,299 1,112 81,850 81,900 1,299 1,051 1,366 1,173 84,850 84,900 1,361 1,112 1,434 1,235 78,900 78,950 1,239 991 1,300 1,113 81,900 81,950 1,300 1,052 1,367 1,174 84,900 84,950 1,362 1,113 1,435 1,236 78,950 79,000 1,240 992 1,301 1,114 81,950 82,000 1,301 1,053 1,368 1,176 84,950 85,000 1,363 1,114 1,436 1,237

79,000 79,050 1,241 993 1,302 1,115 82,000 82,050 1,302 1,054 1,369 1,177 85,000 85,050 1,364 1,115 1,437 1,238 79,050 79,100 1,242 994 1,303 1,116 82,050 82,100 1,304 1,055 1,370 1,178 85,050 85,100 1,365 1,116 1,438 1,239 79,100 79,150 1,243 995 1,304 1,117 82,100 82,150 1,305 1,056 1,371 1,179 85,100 85,150 1,366 1,117 1,440 1,240 79,150 79,200 1,244 996 1,305 1,118 82,150 82,200 1,306 1,057 1,373 1,180 85,150 85,200 1,367 1,118 1,441 1,241 79,200 79,250 1,245 997 1,306 1,119 82,200 82,250 1,307 1,058 1,374 1,181 85,200 85,250 1,368 1,119 1,442 1,242 79,250 79,300 1,246 998 1,307 1,120 82,250 82,300 1,308 1,059 1,375 1,182 85,250 85,300 1,369 1,120 1,443 1,243 79,300 79,350 1,247 999 1,309 1,121 82,300 82,350 1,309 1,060 1,376 1,183 85,300 85,350 1,370 1,121 1,444 1,244 79,350 79,400 1,248 1,000 1,310 1,122 82,350 82,400 1,310 1,061 1,377 1,184 85,350 85,400 1,371 1,122 1,445 1,245 79,400 79,450 1,249 1,001 1,311 1,123 82,400 82,450 1,311 1,062 1,378 1,185 85,400 85,450 1,372 1,123 1,446 1,246 79,450 79,500 1,250 1,002 1,312 1,125 82,450 82,500 1,312 1,063 1,379 1,186 85,450 85,500 1,373 1,124 1,447 1,247 79,500 79,550 1,251 1,003 1,313 1,126 82,500 82,550 1,313 1,064 1,381 1,187 85,500 85,550 1,374 1,125 1,449 1,248 79,550 79,600 1,253 1,004 1,314 1,127 82,550 82,600 1,314 1,065 1,382 1,188 85,550 85,600 1,375 1,126 1,450 1,249 79,600 79,650 1,254 1,005 1,315 1,128 82,600 82,650 1,315 1,066 1,383 1,189 85,600 85,650 1,376 1,127 1,451 1,250 79,650 79,700 1,255 1,006 1,316 1,129 82,650 82,700 1,316 1,067 1,384 1,190 85,650 85,700 1,377 1,128 1,452 1,251 79,700 79,750 1,256 1,007 1,317 1,130 82,700 82,750 1,317 1,068 1,385 1,191 85,700 85,750 1,378 1,129 1,453 1,252 79,750 79,800 1,257 1,008 1,318 1,131 82,750 82,800 1,318 1,069 1,386 1,192 85,750 85,800 1,379 1,130 1,454 1,253 79,800 79,850 1,258 1,009 1,319 1,132 82,800 82,850 1,319 1,070 1,387 1,193 85,800 85,850 1,380 1,131 1,455 1,254 79,850 79,900 1,259 1,010 1,320 1,133 82,850 82,900 1,320 1,071 1,388 1,194 85,850 85,900 1,381 1,132 1,457 1,255 79,900 79,950 1,260 1,011 1,321 1,134 82,900 82,950 1,321 1,072 1,390 1,195 85,900 85,950 1,382 1,133 1,458 1,256 79,950 80,000 1,261 1,012 1,323 1,135 82,950 83,000 1,322 1,073 1,391 1,196 85,950 86,000 1,383 1,134 1,459 1,257

84,000

85,000

Your tax is-

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

Your tax is- Your tax is-

77,000 80,000

*If a Qualifying widow(er), use the Married filing jointly column.

83,000

78,000

82,000

81,000

79,000

North Dakota 29

2019 Tax Table—Continued

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

86,000 86,050 1,384 1,135 1,460 1,258 89,000 89,050 1,445 1,197 1,528 1,319 92,000 92,050 1,506 1,258 1,596 1,381 86,050 86,100 1,385 1,136 1,461 1,259 89,050 89,100 1,446 1,198 1,529 1,320 92,050 92,100 1,508 1,259 1,597 1,382 86,100 86,150 1,386 1,137 1,462 1,260 89,100 89,150 1,447 1,199 1,530 1,321 92,100 92,150 1,509 1,260 1,598 1,383 86,150 86,200 1,387 1,139 1,463 1,261 89,150 89,200 1,448 1,200 1,531 1,322 92,150 92,200 1,510 1,261 1,600 1,384 86,200 86,250 1,388 1,140 1,464 1,262 89,200 89,250 1,449 1,201 1,533 1,323 92,200 92,250 1,511 1,262 1,601 1,385 86,250 86,300 1,389 1,141 1,466 1,263 89,250 89,300 1,450 1,202 1,534 1,324 92,250 92,300 1,512 1,263 1,602 1,386 86,300 86,350 1,390 1,142 1,467 1,264 89,300 89,350 1,451 1,203 1,535 1,325 92,300 92,350 1,513 1,264 1,603 1,387 86,350 86,400 1,391 1,143 1,468 1,265 89,350 89,400 1,452 1,204 1,536 1,326 92,350 92,400 1,514 1,265 1,604 1,388 86,400 86,450 1,392 1,144 1,469 1,266 89,400 89,450 1,453 1,205 1,537 1,327 92,400 92,450 1,515 1,266 1,605 1,389 86,450 86,500 1,393 1,145 1,470 1,267 89,450 89,500 1,454 1,206 1,538 1,329 92,450 92,500 1,516 1,267 1,606 1,390 86,500 86,550 1,394 1,146 1,471 1,268 89,500 89,550 1,455 1,207 1,539 1,330 92,500 92,550 1,517 1,268 1,608 1,391 86,550 86,600 1,395 1,147 1,472 1,269 89,550 89,600 1,457 1,208 1,541 1,331 92,550 92,600 1,518 1,269 1,609 1,392 86,600 86,650 1,396 1,148 1,474 1,270 89,600 89,650 1,458 1,209 1,542 1,332 92,600 92,650 1,519 1,270 1,610 1,393 86,650 86,700 1,397 1,149 1,475 1,271 89,650 89,700 1,459 1,210 1,543 1,333 92,650 92,700 1,520 1,271 1,611 1,394 86,700 86,750 1,398 1,150 1,476 1,272 89,700 89,750 1,460 1,211 1,544 1,334 92,700 92,750 1,521 1,272 1,612 1,395 86,750 86,800 1,399 1,151 1,477 1,273 89,750 89,800 1,461 1,212 1,545 1,335 92,750 92,800 1,522 1,273 1,613 1,396 86,800 86,850 1,400 1,152 1,478 1,274 89,800 89,850 1,462 1,213 1,546 1,336 92,800 92,850 1,523 1,274 1,614 1,397 86,850 86,900 1,401 1,153 1,479 1,275 89,850 89,900 1,463 1,214 1,547 1,337 92,850 92,900 1,524 1,275 1,615 1,398 86,900 86,950 1,402 1,154 1,480 1,276 89,900 89,950 1,464 1,215 1,548 1,338 92,900 92,950 1,525 1,276 1,617 1,399 86,950 87,000 1,403 1,155 1,482 1,278 89,950 90,000 1,465 1,216 1,550 1,339 92,950 93,000 1,526 1,277 1,618 1,400

87,000 87,050 1,404 1,156 1,483 1,279 90,000 90,050 1,466 1,217 1,551 1,340 93,000 93,050 1,527 1,278 1,619 1,401 87,050 87,100 1,406 1,157 1,484 1,280 90,050 90,100 1,467 1,218 1,552 1,341 93,050 93,100 1,528 1,279 1,620 1,402 87,100 87,150 1,407 1,158 1,485 1,281 90,100 90,150 1,468 1,219 1,553 1,342 93,100 93,150 1,529 1,280 1,621 1,403 87,150 87,200 1,408 1,159 1,486 1,282 90,150 90,200 1,469 1,220 1,554 1,343 93,150 93,200 1,530 1,281 1,622 1,404 87,200 87,250 1,409 1,160 1,487 1,283 90,200 90,250 1,470 1,221 1,555 1,344 93,200 93,250 1,531 1,282 1,623 1,405 87,250 87,300 1,410 1,161 1,488 1,284 90,250 90,300 1,471 1,222 1,556 1,345 93,250 93,300 1,532 1,283 1,625 1,406 87,300 87,350 1,411 1,162 1,489 1,285 90,300 90,350 1,472 1,223 1,558 1,346 93,300 93,350 1,533 1,284 1,626 1,407 87,350 87,400 1,412 1,163 1,491 1,286 90,350 90,400 1,473 1,224 1,559 1,347 93,350 93,400 1,534 1,285 1,627 1,408 87,400 87,450 1,413 1,164 1,492 1,287 90,400 90,450 1,474 1,225 1,560 1,348 93,400 93,450 1,535 1,286 1,628 1,409 87,450 87,500 1,414 1,165 1,493 1,288 90,450 90,500 1,475 1,226 1,561 1,349 93,450 93,500 1,536 1,287 1,629 1,410 87,500 87,550 1,415 1,166 1,494 1,289 90,500 90,550 1,476 1,227 1,562 1,350 93,500 93,550 1,537 1,288 1,630 1,411 87,550 87,600 1,416 1,167 1,495 1,290 90,550 90,600 1,477 1,228 1,563 1,351 93,550 93,600 1,538 1,289 1,631 1,412 87,600 87,650 1,417 1,168 1,496 1,291 90,600 90,650 1,478 1,229 1,564 1,352 93,600 93,650 1,539 1,290 1,632 1,413 87,650 87,700 1,418 1,169 1,497 1,292 90,650 90,700 1,479 1,230 1,566 1,353 93,650 93,700 1,540 1,292 1,634 1,414 87,700 87,750 1,419 1,170 1,499 1,293 90,700 90,750 1,480 1,231 1,567 1,354 93,700 93,750 1,541 1,293 1,635 1,415 87,750 87,800 1,420 1,171 1,500 1,294 90,750 90,800 1,481 1,232 1,568 1,355 93,750 93,800 1,542 1,294 1,636 1,416 87,800 87,850 1,421 1,172 1,501 1,295 90,800 90,850 1,482 1,233 1,569 1,356 93,800 93,850 1,543 1,295 1,637 1,417 87,850 87,900 1,422 1,173 1,502 1,296 90,850 90,900 1,483 1,234 1,570 1,357 93,850 93,900 1,544 1,296 1,638 1,418 87,900 87,950 1,423 1,174 1,503 1,297 90,900 90,950 1,484 1,235 1,571 1,358 93,900 93,950 1,545 1,297 1,639 1,419 87,950 88,000 1,424 1,175 1,504 1,298 90,950 91,000 1,485 1,236 1,572 1,359 93,950 94,000 1,546 1,298 1,640 1,420

88,000 88,050 1,425 1,176 1,505 1,299 91,000 91,050 1,486 1,237 1,573 1,360 94,000 94,050 1,547 1,299 1,642 1,421 88,050 88,100 1,426 1,177 1,506 1,300 91,050 91,100 1,487 1,238 1,575 1,361 94,050 94,100 1,548 1,300 1,643 1,422 88,100 88,150 1,427 1,178 1,508 1,301 91,100 91,150 1,488 1,239 1,576 1,362 94,100 94,150 1,549 1,301 1,644 1,423 88,150 88,200 1,428 1,179 1,509 1,302 91,150 91,200 1,489 1,241 1,577 1,363 94,150 94,200 1,550 1,302 1,645 1,424 88,200 88,250 1,429 1,180 1,510 1,303 91,200 91,250 1,490 1,242 1,578 1,364 94,200 94,250 1,551 1,303 1,646 1,425 88,250 88,300 1,430 1,181 1,511 1,304 91,250 91,300 1,491 1,243 1,579 1,365 94,250 94,300 1,552 1,304 1,647 1,426 88,300 88,350 1,431 1,182 1,512 1,305 91,300 91,350 1,492 1,244 1,580 1,366 94,300 94,350 1,553 1,305 1,648 1,427 88,350 88,400 1,432 1,183 1,513 1,306 91,350 91,400 1,493 1,245 1,581 1,367 94,350 94,400 1,554 1,306 1,650 1,428 88,400 88,450 1,433 1,184 1,514 1,307 91,400 91,450 1,494 1,246 1,583 1,368 94,400 94,450 1,555 1,307 1,651 1,429 88,450 88,500 1,434 1,185 1,516 1,308 91,450 91,500 1,495 1,247 1,584 1,369 94,450 94,500 1,556 1,308 1,652 1,431 88,500 88,550 1,435 1,186 1,517 1,309 91,500 91,550 1,496 1,248 1,585 1,370 94,500 94,550 1,557 1,309 1,653 1,432 88,550 88,600 1,436 1,187 1,518 1,310 91,550 91,600 1,497 1,249 1,586 1,371 94,550 94,600 1,559 1,310 1,654 1,433 88,600 88,650 1,437 1,188 1,519 1,311 91,600 91,650 1,498 1,250 1,587 1,372 94,600 94,650 1,560 1,311 1,655 1,434 88,650 88,700 1,438 1,190 1,520 1,312 91,650 91,700 1,499 1,251 1,588 1,373 94,650 94,700 1,561 1,312 1,656 1,435 88,700 88,750 1,439 1,191 1,521 1,313 91,700 91,750 1,500 1,252 1,589 1,374 94,700 94,750 1,562 1,313 1,657 1,436 88,750 88,800 1,440 1,192 1,522 1,314 91,750 91,800 1,501 1,253 1,590 1,375 94,750 94,800 1,563 1,314 1,659 1,437 88,800 88,850 1,441 1,193 1,524 1,315 91,800 91,850 1,502 1,254 1,592 1,376 94,800 94,850 1,564 1,315 1,660 1,438 88,850 88,900 1,442 1,194 1,525 1,316 91,850 91,900 1,503 1,255 1,593 1,377 94,850 94,900 1,565 1,316 1,661 1,439 88,900 88,950 1,443 1,195 1,526 1,317 91,900 91,950 1,504 1,256 1,594 1,378 94,900 94,950 1,566 1,317 1,662 1,440 88,950 89,000 1,444 1,196 1,527 1,318 91,950 92,000 1,505 1,257 1,595 1,380 94,950 95,000 1,567 1,318 1,663 1,441

Your tax is-

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

86,000 89,000

87,000 90,000

88,000 91,000

*If a Qualifying widow(er), use the Married filing jointly column.

92,000

93,000

94,000

Your tax is- Your tax is-

North Dakota30

2019 Tax Table—Continued

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

At least

But less than

Single Married filing jointly *

Married filing sepa- rately

Head of house- hold

95,000 95,050 1,568 1,319 1,664 1,442 98,000 98,050 1,635 1,380 1,732 1,503 95,050 95,100 1,569 1,320 1,665 1,443 98,050 98,100 1,636 1,381 1,733 1,504 95,100 95,150 1,570 1,321 1,667 1,444 98,100 98,150 1,637 1,382 1,735 1,505 95,150 95,200 1,571 1,322 1,668 1,445 98,150 98,200 1,638 1,383 1,736 1,506 95,200 95,250 1,572 1,323 1,669 1,446 98,200 98,250 1,639 1,384 1,737 1,507 95,250 95,300 1,573 1,324 1,670 1,447 98,250 98,300 1,640 1,385 1,738 1,508 95,300 95,350 1,574 1,325 1,671 1,448 98,300 98,350 1,641 1,386 1,739 1,509 95,350 95,400 1,575 1,326 1,672 1,449 98,350 98,400 1,643 1,387 1,740 1,510 95,400 95,450 1,576 1,327 1,673 1,450 98,400 98,450 1,644 1,388 1,741 1,511 95,450 95,500 1,577 1,328 1,674 1,451 98,450 98,500 1,645 1,389 1,743 1,512 95,500 95,550 1,578 1,329 1,676 1,452 98,500 98,550 1,646 1,390 1,744 1,513 95,550 95,600 1,579 1,330 1,677 1,453 98,550 98,600 1,647 1,391 1,745 1,514 95,600 95,650 1,580 1,331 1,678 1,454 98,600 98,650 1,648 1,392 1,746 1,515 95,650 95,700 1,581 1,332 1,679 1,455 98,650 98,700 1,649 1,394 1,747 1,516 95,700 95,750 1,582 1,333 1,680 1,456 98,700 98,750 1,651 1,395 1,748 1,517 95,750 95,800 1,584 1,334 1,681 1,457 98,750 98,800 1,652 1,396 1,749 1,518 95,800 95,850 1,585 1,335 1,682 1,458 98,800 98,850 1,653 1,397 1,751 1,519 95,850 95,900 1,586 1,336 1,684 1,459 98,850 98,900 1,654 1,398 1,752 1,520 95,900 95,950 1,587 1,337 1,685 1,460 98,900 98,950 1,655 1,399 1,753 1,521 95,950 96,000 1,588 1,338 1,686 1,461 98,950 99,000 1,656 1,400 1,754 1,522

96,000 96,050 1,589 1,339 1,687 1,462 99,000 99,050 1,657 1,401 1,755 1,52396,050 96,100 1,590 1,340 1,688 1,463 99,050 99,100 1,659 1,402 1,756 1,52496,100 96,150 1,592 1,341 1,689 1,464 99,100 99,150 1,660 1,403 1,757 1,52596,150 96,200 1,593 1,343 1,690 1,465 99,150 99,200 1,661 1,404 1,758 1,52696,200 96,250 1,594 1,344 1,691 1,466 99,200 99,250 1,662 1,405 1,760 1,52796,250 96,300 1,595 1,345 1,693 1,467 99,250 99,300 1,663 1,406 1,761 1,52896,300 96,350 1,596 1,346 1,694 1,468 99,300 99,350 1,664 1,407 1,762 1,52996,350 96,400 1,597 1,347 1,695 1,469 99,350 99,400 1,665 1,408 1,763 1,53096,400 96,450 1,598 1,348 1,696 1,470 99,400 99,450 1,666 1,409 1,764 1,53196,450 96,500 1,600 1,349 1,697 1,471 99,450 99,500 1,668 1,410 1,765 1,53396,500 96,550 1,601 1,350 1,698 1,472 99,500 99,550 1,669 1,411 1,766 1,53496,550 96,600 1,602 1,351 1,699 1,473 99,550 99,600 1,670 1,412 1,768 1,53596,600 96,650 1,603 1,352 1,701 1,474 99,600 99,650 1,671 1,413 1,769 1,53696,650 96,700 1,604 1,353 1,702 1,475 99,650 99,700 1,672 1,414 1,770 1,53796,700 96,750 1,605 1,354 1,703 1,476 99,700 99,750 1,673 1,415 1,771 1,53896,750 96,800 1,606 1,355 1,704 1,477 99,750 99,800 1,674 1,416 1,772 1,53996,800 96,850 1,607 1,356 1,705 1,478 99,800 99,850 1,676 1,417 1,773 1,54096,850 96,900 1,609 1,357 1,706 1,479 99,850 99,900 1,677 1,418 1,774 1,54196,900 96,950 1,610 1,358 1,707 1,480 99,900 99,950 1,678 1,419 1,775 1,54296,950 97,000 1,611 1,359 1,709 1,482 99,950 100,000 1,679 1,420 1,777 1,543

97,000 97,050 1,612 1,360 1,710 1,483 97,050 97,100 1,613 1,361 1,711 1,484 97,100 97,150 1,614 1,362 1,712 1,485 97,150 97,200 1,615 1,363 1,713 1,486 97,200 97,250 1,617 1,364 1,714 1,487 97,250 97,300 1,618 1,365 1,715 1,488 97,300 97,350 1,619 1,366 1,716 1,489 97,350 97,400 1,620 1,367 1,718 1,490 97,400 97,450 1,621 1,368 1,719 1,491 97,450 97,500 1,622 1,369 1,720 1,492 97,500 97,550 1,623 1,370 1,721 1,493 97,550 97,600 1,624 1,371 1,722 1,494 97,600 97,650 1,626 1,372 1,723 1,495 97,650 97,700 1,627 1,373 1,724 1,496 97,700 97,750 1,628 1,374 1,726 1,497 97,750 97,800 1,629 1,375 1,727 1,498 97,800 97,850 1,630 1,376 1,728 1,499 97,850 97,900 1,631 1,377 1,729 1,500 97,900 97,950 1,632 1,378 1,730 1,501 97,950 98,000 1,634 1,379 1,731 1,502

If your ND taxable income is—

And your filing status is— If your ND taxable income is—

And your filing status is—

*If a Qualifying widow(er), use the Married filing jointly column.

95,000 98,000

96,000 99,000

97,000

Your tax is- Your tax is-

If $100,000 orover —use the

Tax Rate Scheduleson page 32

North Dakota 31

2019 Tax Rate SchedulesIf your North Dakota taxable income is $100,000 or more, use the tax rateschedule below for your filing status to calculate your tax.

Single If North Dakota taxable income is: Your tax is equal to: Over But not over $ 0 $ 39,450 .................................... 1.10% of North Dakota taxable income 39,450 95,500 .......... $ 433.95 + 2.04% of amount over $ 39,450 95,500 199,250 .......... 1,577.37 + 2.27% of amount over 95,500 199,250 433,200 .......... 3,932.50 + 2.64% of amount over 199,250 433,200 ................................ 10,108.78 + 2.90% of amount over 433,200

Married filing jointly and Qualifying widow(er) If North Dakota taxable income is: Your tax is equal to: Over But not over $ 0 $ 65,900 .................................... 1.10% of North Dakota taxable income 65,900 159,200 .......... $ 724.90 + 2.04% of amount over $ 65,900 159,200 242,550 .......... 2,628.22 + 2.27% of amount over 159,200 242,550 433,200 .......... 4,520.27 + 2.64% of amount over 242,550 433,200 ................................ 9,553.43 + 2.90% of amount over 433,200

Married filing separately If North Dakota taxable income is: Your tax is equal to: Over But not over $ 0 $ 32,950 .................................... 1.10% of North Dakota taxable income 32,950 79,600 .......... $ 362.45 + 2.04% of amount over $ 32,950 79,600 121,275 .......... 1,314.11 + 2.27% of amount over 79,600 121,275 216,600 .......... 2,260.13 + 2.64% of amount over 121,275 216,600 ................................ 4,776.71 + 2.90% of amount over 216,600

Head of household If North Dakota taxable income is: Your tax is equal to: Over But not over $ 0 $ 52,850 .................................... 1.10% of North Dakota taxable income 52,850 136,450 .......... $ 581.35 + 2.04% of amount over $ 52,850 136,450 220,900 .......... 2,286.79 + 2.27% of amount over 136,450 220,900 433,200 .......... 4,203.81 + 2.64% of amount over 220,900 433,200 ................................ 9,808.53 + 2.90% of amount over 433,200

North Dakota32

IRS internet (online) services

Go to IRS’s website at www.irs.gov to obtain tax forms and publications, check the latest tax news, and access online tools that help you check on your refund or find answers to your federal tax questions.

Download the free IRS2Go app from iTunes or Google Play to:

Check status of federal tax refund   Request transcript of tax return or account information   Find an IRS VITA or TCE volunteer help site   Get up-to-date IRS news

IRS telephone assistance

Federal tax questions .....................................................................1.800.829.1040 TTY/TDD for speech or hearing impaired persons ......................1.800.829.4059 Federal income tax forms and publications ..................................1.800.829.3676 Location of nearest VITA or TCE volunteer help site ...................1.800.906.9887 Status of amended return ...............................................................1.800.906.2050

How to assemble your return and avoid the most common filing problems...If filing Form ND-EZ, assemble your documentsin the following order:   1.  Form ND-EZ 2. All Form W-2s, and any Form 1099 and North Dakota Schedule K-1 showing North Dakota income tax withheld 3. Copy of federal income tax returnLeave documents loose in envelope; do not staple them.

If filing Form ND-1, assemble your documentsin the following order: 1. Form ND-1 8. All Form W-2s, and any  2.  Schedule ND-1NR    Form 1099 and North Dakota 3. Schedule ND-1FA Schedule K-1 showing North  4.  Schedule ND-1CR    Dakota income tax withheld 5. Schedule ND-1SA 9. Copy of federal income tax 6. Schedule ND-1TC return 7. All other required North 10. Supporting schedules required Dakota schedules and forms in instructionsLeave documents loose in envelope; do not staple them.

IRS tax serviceService is available by appointment only. Call 1.844.545.5640 to schedule an appointment. In North Dakota, IRS tax services are available Monday through Friday, 8:30 a.m. to 4:30 p.m., at the following locations:

Bismarck4503 N Coleman StreetSuite 101Closed Wednesdays

FargoFederal BuildingRoom 470657 2nd Avenue N

Grand ForksFederal BuildingRoom 137102 N 4th StreetClosed Wednesdays

MinotFederal BuildingSuite 101100 1st Street SW

Need help with your federal return? The following information is provided as a convenience should you have any federal income tax questions.

2 main reasons returns are sent back to taxpayers—• Reason 1: Return is not signed.

• Reason 2: Copy of federal return is not enclosed.

The return is incomplete if unsigned or missing a copy of the federal return and will be sent back to you. This could result in late filing or payment charges.

Before sealing the envelope, have you done the following:

• Signed the return

• Enclosed complete copy of federal return

• Made a copy for your records

• Enclosed your check or money order payable to “ND State Tax Commissioner” along with a Form ND-1PRV

• Affixed adequate postage to envelope

Subscribe to filing season updates or daily tax tipsFollow IRS on Twitter updates or daily tax tipsWatch helpful videos on

YouTubeSign up for email updatesContact IRS.

Need assistance?Website—Go to our website at www.nd.gov/tax

E-mail—Send your questions to individualtax@nd.gov

PhoneCall us toll free (within North Dakota) at 1.877.328.7088, Monday-Friday, 8 a.m. to 5 p.m.

In the local Bismarck-Mandan area, or from outside North Dakota, call us as follows— Questions: 701.328.1247 Form requests: 701.328.1243

If speech or hearing impaired, call Relay North Dakota at— 1.800.366.6888 (and ask for 1.877.328.7088)

Mail—Mail your letter to:Individual Income Tax SectionOffice of State Tax Commissioner600 E. Boulevard Ave. Dept. 127Bismarck, ND 58505-0599

Fax—Fax us at 1.701.328.1942

Check the status of your refundYou can check the status of your refund on our website. Be sure to have a copy of your return at hand. Go to our website atwww.nd.gov/tax and click on For Individuals. Then click on Where’s My Refund?

Or send an e-mail to taxpayerservices@nd.gov or call701.328.1242. If you direct deposited your refund, first check with your bank to see if it has been deposited into your account. If you contact us, you must provide the following information:• Your name (and spouse’s name, if joint return)• Your social security number (and spouse’s social security number, if joint return)• Tax year for which return was filed• Your filing status from your return• The exact amount of your refund

A refund on an electronically filed return generally is issued within 7 business days, and a refund on a paper return can take up to 6 weeks to process.

Request a copy of your returnA fillable form is available on our website that you may use to request a copy of your return. Go to www.nd.gov/tax and click on For Individuals. Click on Forms/Publications, and then click on “Request For Copies of Tax Return.” 

You may also submit a written request (by mail or fax) containing the following:• Your name and current address• Your social security number• Tax year• Description of information requested• Your signature• Daytime telephone number

Do you need any forms?Download and print the forms you need from our website at—www.nd.gov/tax

Or use this form to order any forms you need. Check the box for each form that you want. You will receive two copies of each item you order.

Form ND-EZ, Individual income tax form (Short form)

Form ND-1, Individual income tax form (Long form) Schedule ND-1CR, Credit for income tax paid to

another state or local jurisdiction Schedule ND-1FA, Tax under 3-year averaging

method for elected farm income Schedule ND-1NR, Tax calculation for nonresidents

and part-year residents Schedule ND-1SA, Statutory adjustments Schedule ND-1TC, Tax credits Schedule ND-1FC, Family member care tax credit Schedule ND-1PG, Planned gift tax credit Schedule ND-1QEC, Qualified endowment fund tax

credit Schedule ND-1PSC, Nonprofit private school tax

credits for individuals Schedule RZ, Renaissance zone income exemption

and tax credits Schedule ME, Credit for wages paid to mobilized

employee Form ND-1EXT, Individual extension payment Form ND-1PRV, Paper return payment voucher Schedule ND-1UT, Underpayment or late payment of

estimated tax Form 101, Extension of time to file a North Dakota

tax return 2020 Form ND-1ES, Estimated income tax—

individuals One time (use tax) remittance form [For

individuals who buy goods from out-of-state retailers and pay less sales tax than North Dakota charges]

Claim for refund - Local sales and use tax paid beyond maximum tax [For individuals who paid local sales or use tax in excess of the maximum due]

Complete and mail to: Attn: 2019 Forms Order ND Office of State Tax Commissioner 600 E. Boulevard Ave. Dept. 127 Bismarck, ND 58505-0599

Name

Address

City State ZIP code